Tucson Machinery, Inc., manufactures numerically controlled machines, which sell for an average price of $0.5 million each. Sales for these NCMs for the past two years were as follows:

LAST YEAR			THIS YEAR
QUARTER	QUANTITY (UNITS)		QUARTER	QUANTITY (UNITS)
I	11		I	16
II	17		II	23
III	25		III	27
IV	15		IV	18

a. Find the equation of a simple linear regression line using Excel. (Round your answers to 3 decimal places.)

b. Compute trend and seasonal factor from a linear regression line obtained with Excel. (Do not round intermediate calculations. Round your answers to 3 decimal places.)

	Period	Trend Forecast	Seasonal Factors
Last Year	I
	II
	III
	IV
This Year	I
	II
	III
	IV

c. Forecast sales for next year using the above seasonal factors. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

	Period	Forecast (Units)
Next Year	I
	II
	III
	IV