Tucson Machinery, Incorporated, manufactures numerically controlled machines, which sell for an average price of $11.0 million each. Sales for these NCMs for the past two years were as follows: Use Exhibit 3.10. QUARTER LAST YEAR QUANTITY QUARTER THIS (UNITS) YEAR QUANTITY (UNITS) 123H 11 1 17 14 20 22 24 12 18 4 a. Find the equation of a simple linear regression line using Excel. Note: Round your answers to 3 decimal places. Y = + b. Compute trend and seasonal factor from a linear regression line obtained with Excel. Note: Do not round Intermediate calculations. Round your answers to 3 decimal places. Period Trend Forecast Seasonal Factors 1 2 Last Year 3 4 1 2 This Year 3 4 c. Forecast sales for next year using the above seasonal factors. Note: Do not round Intermediate calculations. Round your answers to 2 decimal places. Period Forecast (Units) 1 2 Next Year 3 4