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Forums › ACCA Forums › ACCA MA Management Accounting Forums › MOVING AVERAGE
QNO:173&174 on Kaplan Kit questions.
The following data are to be used for question 173 and 174
A company is preparing its forecast sales information for the end of the current year. The actual sales information for the first nine months of the current year (20×1) is below:
Sales volume
(units)
January 172100
February 149600
March 165800
April 182600
May 160100
June 197100
July 174600
August 190800
September 207600
Q:173 The sales volume trend is to be identified using a 5-point moving average.
What is the monthly trend?
A 50 units
B 500 units
C 5000 units
D 50000 units
Q:174 What is the expected sales volume including seasonal variation for December 20×1 ?
A 206040 units
B 211040 units
C 222480 units
D 199600 units
