Refer to the Hudson Marine problem in exercise 52. Suppose the quarterly sales values for the seven years of historical data are as follows.

Year	Quarter 1	Quarter 2	Quarter 3	Quarter 4	Total Yearly Sales
1	6	15	10	4	35
2	10	18	15	7	50
3	14	26	23	12	75
4	19	28	25	18	90
5	22	34	28	21	105
6	24	36	30	20	110
7	28	40	35	27	130

1. Use the following dummy variables to develop an estimated regression equation to account for any season and linear trend effects in the data: Qtr1 = 1 if Quarter 1, o otherwise; Qtr2 = 1 if Quarter 2, 0 otherwise; and Qtr3 = 1 if Quarter 3, 0 otherwise.
2. Compute the quarterly forecasts for next year.