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: Use Exhibit 3.10.           LAST YEAR  THIS YEAR     QUARTER QUANTITY (UNITS)  QUARTER QUANTITY (UNITS)    I 11  I 14    II 18  II 23    III 25  III 27    IV 15  IV 21            a. Find   the equation of a simple linear regression line using Excel. (Round your   answers to 3 decimal places.)   Y =  +  t        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