Consider the sales data below:

Year

Quarter $1234$ Total

Q$151\mathrm{.}355\mathrm{.}649\mathrm{.}347\mathrm{.}3203\mathrm{.}5$

Q$263\mathrm{.}967\mathrm{.}471\mathrm{.}277\mathrm{.}3279\mathrm{.}8$

Q$342\mathrm{.}745\mathrm{.}245\mathrm{.}740\mathrm{.}6174\mathrm{.}2$

Q$436\mathrm{.}942\mathrm{.}735\mathrm{.}540\mathrm{.}1155\mathrm{.}2$

Total $194\mathrm{.}8210\mathrm{.}9201\mathrm{.}7205\mathrm{.}3812\mathrm{.}7$

Assume sales forecast for Year $5$ is $208\mathrm{.}75.$ Using the seasonal factors $($based on the past $4$ years$),$ forecast Year $5$ sales by quarter. What is your sales forecast for Q$4$ of Year $5?$

Question $8$ options:

$38\mathrm{.}97$

$39\mathrm{.}86$

$40\mathrm{.}45$

$52\mathrm{.}19$