The table below compares the accuracy of two forecasting methods used by company XYZ to forecast its monthly sales of one of its product. The data pertain to the forecast and actual sales levels over a period of five months. What is the value of the tracking signal as of the end of May? Which method provides better forecast accuracy?

MONTH ACTUAL SALES Forecast METHOD A METHOD B Jan 39 43 Feb 30 26 43 22 Mar 40 39 37 Apr 40 37 37 May 39 41 43