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Seasonal variations

Forums › ACCA Forums › ACCA MA Management Accounting Forums › Seasonal variations

  • This topic has 0 replies, 1 voice, and was last updated 9 years ago by shazzy30.
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  • December 31, 2015 at 4:07 pm #293103
    shazzy30
    Member
    • Topics: 17
    • Replies: 45
    • ☆☆

    Hi.
    Plz can u help me with this question.Thanks

    A company is preparing its forecast sales and purchase information for January of the next financial year.
    The sales volume trend is to be identified using a 3-point moving average based on the actual monthly sales volumes for the current year.
    Month Sales volume (units)
    August 72,100
    September 49,600
    October 65,800
    November 82,600
    December 60,100
    What is the seasonal variation for the month of November?

    A 69,500 units
    B -69,500 units
    C -13,300 units
    D 13,100 units

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