Using the following information regarding actual sales for Paradise Pools, project sales for May of Year 3 using simple linear regression:
 

Sales for Paradise Pools ($000s)
Month	First Year	Second Year
January	84	84
February	80	82
March	88	98
April	100	120
May	150	160
June	200	210
July	240	250
August	220	215
September	180	195
October	160	165
November	120	130
December	92	100

(Points : 4)

       168.79
       174.52
       178.35
       180.26