Quarterly Sales Is Given for the Past 3 Years

Essay

Quarterly sales is given for the past 3 years. Determine the seasonal factors for each quarter.
$$\begin{array} { | c | c | c | c | c | } \hline & \text { Winter } & \text { Spring } & \text { Summer } & \text { Fall } \\\hline \text { Year 1 } & 4800 & 4500 & 4100 & 5500 \\\hline \text { Year 2 } & 5700 & 3800 & 4500 & 6000 \\\hline \text { Year 3 } & 6000 & 4600 & 4900 & 6500 \\\hline\end{array}$$