The manager of Hotels R$$ US must forecast weekly demand so that she can prepare in advance. The demand for their rooms over the past $6$ weeks is as follows:

Week Demand Forecast

December $1770$

December $24185$

December $31170$

January $768$

January $1472$

January $2175$

January $28$

Using a simple $5-$period moving average, what would be the forecast for the upcoming week of January $28?$

A$)$ absorption costing.

B$)$ job$-$order costing.

C$)$ variable costing.

D$)$ process costing.