Using a straight percent of sales forecasting method, you would forecast that inventories would increase to $312.00 in Year 1 if sales increase by 30 percent ($240*1.30 = $312). However, assume that the true relationship was determined by regression analysis to be as follows: Inventory $112.50 + (0.085)(Sales) Based on this information, determine the difference in inventory levels forecasted by these two methods. =