Year 1 1 1 1 1 1 1 1 1 1 1 1 2 2 Month Jan Feb Mar Apr |May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr |May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr |May Jun 2 2 2 2 Units 39830 40101 47460 47317 49231 51499 46486 45220 44820 47009 42181 44206 42247 45442 54095 50946 53592 54940 54469 56099 52197 50107 48533 49298 48154 54907 61086 53370 59487 59390 55108 59369 54492 53184 48813 46976 2 2 2 2 2 2 3 3 3 3 3 Jul 3 3 3 3 Aug Sep Oct Nov Dec 3 3 3 Develop a multiple regression model with categorical variables that incorporate seasonality for forecasting sales, where December is the reference month. Units = + Year + () Jan+() Feb+((). Mar+((_). Apr+() . May+ (O) Jun+ (). Jul + ( ) Aug +((). Sep + ( ). Oct + (). Nov (Round to the nearest integer as needed.) Year 1 1 1 1 1 1 1 1 1 1 1 1 2 2 Month Jan Feb Mar Apr |May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr |May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr |May Jun 2 2 2 2 Units 39830 40101 47460 47317 49231 51499 46486 45220 44820 47009 42181 44206 42247 45442 54095 50946 53592 54940 54469 56099 52197 50107 48533 49298 48154 54907 61086 53370 59487 59390 55108 59369 54492 53184 48813 46976 2 2 2 2 2 2 3 3 3 3 3 Jul 3 3 3 3 Aug Sep Oct Nov Dec 3 3 3 Develop a multiple regression model with categorical variables that incorporate seasonality for forecasting sales, where December is the reference month. Units = + Year + () Jan+() Feb+((). Mar+((_). Apr+() . May+ (O) Jun+ (). Jul + ( ) Aug +((). Sep + ( ). Oct + (). Nov (Round to the nearest integer as needed.)