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Seasonal Variation

Forums › ACCA Forums › ACCA MA Management Accounting Forums › Seasonal Variation

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by mrjonbain.
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  • January 10, 2016 at 7:03 am #293954
    ggg1
    Member
    • Topics: 4
    • Replies: 1
    • ☆

    In a time series analysis, the additive model is used to forecast sales and the following seasonal variations
    apply:
    Quarter 1 2 3 4
    Seasonal variation +5.8 -8.4 +10.2 ?
    The seasonal variation for quarter 4 is:
    A +7.6
    B -8.1
    C -7.6
    D +8.1

    How to get answer C

    Let me get the answer .. Thank you

    January 10, 2016 at 4:40 pm #294033
    mrjonbain
    Moderator
    • Topics: 6
    • Replies: 2494
    • ☆☆☆☆☆

    If you sum the variations given you should get 7.6.
    5.8+10.2-8.4=7.6.
    The seasonal variations should add up to zero.Therefore,the final seasonal variation must equal -7.6.

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