please answer both the questions.

2-Calculate the operating income income before taxes ) from the following data : Sales revenue $300000-beginning inventory $40000-ending inventory$35000-cost of goods manufactured $ 45000, marketing expenses $30000- 20 MARKS 3-GIVING THE FOLLOWING DATA REGARDING SALES USING REGRESSION (LINEAR MODEL ). 20 MARKS FIRST :CALCULATE THE VARIABLES OF THE EQUATION 1-linear regression model how will be the orders by week 7 22, data ofthe previous 4 weeks are represented in the following table? Week 1 12 3 4 3 Sales with millions 4 3 10 v=10 y=20 Sxy=60 2-30 Average x=2.5 average 5 SECOND : STATE THE REASON WHY ACCOUNTANTS USE THIS THIS METHOD TO FORCAST