year Sales per quarter (x 700,000)

I II III IV
1991 16 21 9 18
Quarterly
Sales 1992 15 20 10 18
1993 17 24 13 22
1994 17 25 11 21
1995 18 26 14 25
Year Quarter Actual 4-quarter 4-quarter moving 4-quarter Percentage of
sales moving total average centered moving actual to moving
average average values

1991 I

II

III

IV

1992 I

II

III

IV

1993 I

II

III

IV

1994 I

II

III
 IV

1995 I

II

III

IV
 Total of Adjusting
modified factor
mean
Quarter
Year I II III IV
1991 16 21 9 18
1992 15 20 10 18
1993 17 24 13 22
1994 17 25 11 21
1995 18 26 14 25
Modified sum 83 116 57 104
Modified mean 16.6 23.2 11.4 20.8 72 5.555556

Indices
Adjusting Seasonal
Quarter factor indices
I 16.6 5.56 2.985612
II 23.2 5.56 4.172662
III 11.4 5.56 2.05036
IV 20.8 5.56 3.741007
72 12.94964
 Actual Seasonal
Year Quarter sales index/100 Deseasonalized sales
1991 I 16
II 21
III 9
IV 18
1992 I 15
II 20
III 10
IV 18
1993 I 17
II 24
III 13
IV 22
1994 I 17
II 25
III 11
IV 21
1995 I 18
II 26
III 14
IV 25
Year Quarter Deseasonalized Coding the time
sales (Y) variable (1/2*x)
x xY x2
1991 I
II
III
IV
1992 I
II
III
IV
1993 I
II
III
IV
1994 I
II
III
IV
1995 I
II
III
IV
Year Quarter Deseasonalized sales
(Y) Percent of
x Y=a+bx trend
1991 I
II
III
IV
1992 I
II
III
IV
1993 I
II
III
IV
1994 I
II
III
IV
1995 I
II
III
IV