Regression Analysis Was Used to Estimate the Following Seasonal Forecasting

Multiple Choice

Regression analysis was used to estimate the following seasonal forecasting equation:
S_t = 124 + 18D₁ - 46D₂ - 28D₃ + 2.5t
D₁ is a dummy variable that is equal to 1 in the first quarter and zero otherwise; D₂ is a dummy variable that is equal to 1 in the second quarter and zero otherwise; and D₃ is a dummy variable that is equal to 1 in the third quarter and zero otherwise. Forecast the level of sales in the fourth quarter of time period 10.

A) 149
B) 180
C) 205
D) None of the above is correct.