A B C D E The accompanying dataset shows the monthly number of new car sales in the last three years. Develop a multiple regression model with categorical variables that incorporate seasonality for forecasting sales. Click the icon to view the new car sales data. 1 Month Year Units Mar 2 Jan 1 39820 Apr 3 Feb 1 40091 May 4 Mar 1 47450 Jun 5 Apr 1 47307 Jul 6 May 1 49221 Aug 7 Jun 1 51489 Sep Develop a multiple regression model with categorical variables that incorporate seasonality for forecasting sales, where December is the reference month. 8 Jul 1 46476 Oct 9 Aug 1 45218 Nov 10 Sep 1 44810 Dec + Units Year+) Jan+ +() + ( ) Aug Sep+) Oct+ Round to the nearest integer as needed.) Feb + ( ) Mar + () Apr+( May + Jun() Jul 11 Oct 1 46999 Nov 12 Nov 1 42171 13 Dec 1 44196 14 Jan 2 42237 15 Feb 2 45432 16 Mar 2 54085 17 Apr 2 50936 18 May 2 53582 19 Jun 2 54930