The Yankee Fork and Hoe Company is a leading producer of garden tools ranging from wheelbarrows, mortar pans, and hand trucks to shovels, rakes, and trowels. The tools are sold in four different product lines ranging from the top-of-the-line Hercules products, which are rugged tools for the toughest jobs, to the Garden Helper products, which are economy tools for the occasional user. The market for garden tools is extremely competitive because of the simple design of the products and the large number of competing producers. In addition, more people are using power tools, such as lawn edgers, hedge trimmers, and thatchers, reducing demand for their manual counter-parts. These factors compel Yankee to maintain low prices while retaining high quality and dependable delivery. Garden tools represent a mature industry. Unless new manual products can be developed or a sudden resurgence occurs in home gardening, the prospects for large increases in sales are not bright. Keeping ahead of the competition is a constant battle. No one knows this better than Alan Roberts, president of Yankee.

QUESTIONS
1. Comment on the forecasting system being used by Yankee. Suggest changes or improvements that you believe are justified.
2. Develop your own forecast for bow rakes for each month of the next year (year 5). Justify your forecast and the method you used.