Develop a multiple regression model with categorical variables that incorporate seasonality for forecasting 2010 housing starts using the 2008 and 2009 data in the Excel file Housing Starts.

Month	Number
Jan 2008	70.8
Feb 2008	78.4
Mar 2008	82.2
Apr 2008	89.5
May 2008	91.7
Jun 2008	102.5
Jul 2008	86.7
Aug 2008	76.4
Sep 2008	73.9
Oct 2008	68.2
Nov 2008	47.5
Dec 2008	37.7
Jan 2009	31.9
Feb 2009	39.8
Mar 2009	42.7
Apr 2009	42.5
May 2009	52.2
Jun 2009	59.1
Jul 2009	56.8
Aug 2009	52.9
Sep 2009	52.6
Oct 2009	44.5
Nov 2009	42.3
Dec 2009	36.6
Jan 2010	38.9
Feb 2010	40.7
Mar 2010	54.7
Apr 2010	62.0
May 2010	56.2
Jun 2010	53.8