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 1990	99.2
Feb 1990	86.9
Mar 1990	108.5
Apr 1990	119.0
May 1990	121.1
Jun 1990	117.8
Jul 1990	111.2
Aug 1990	102.8
Sep 1990	93.1
Oct 1990	94.2
Nov 1990	81.4
Dec 1990	57.4
Jan 1991	52.5
Feb 1991	59.1
Mar 1991	73.8
Apr 1991	99.7
May 1991	97.7
Jun 1991	103.4
Jul 1991	103.5
Aug 1991	94.7
Sep 1991	86.6
Oct 1991	101.8
Nov 1991	75.6
Dec 1991	65.6
Jan 1992	71.6
Feb 1992	78.8
Mar 1992	111.6
Apr 1992	107.6
May 1992	115.2
Jun 1992	117.8
Jul 1992	106.2
Aug 1992	109.9
Sep 1992	106.0
Oct 1992	111.8
Nov 1992	84.5
Dec 1992	78.6
Jan 1993	70.5
Feb 1993	74.6
Mar 1993	95.5
Apr 1993	117.8
May 1993	120.9
Jun 1993	128.5
Jul 1993	115.3
Aug 1993	121.8
Sep 1993	118.5
Oct 1993	123.3
Nov 1993	102.3
Dec 1993	98.7
Jan 1994	76.2
Feb 1994	83.5
Mar 1994	134.3
Apr 1994	137.6
May 1994	148.8
Jun 1994	136.4
Jul 1994	127.8
Aug 1994	139.8
Sep 1994	130.1
Oct 1994	130.6
Nov 1994	113.4
Dec 1994	98.5
Jan 1995	84.5
Feb 1995	81.6
Mar 1995	103.8
Apr 1995	116.9
May 1995	130.5
Jun 1995	123.4
Jul 1995	129.1
Aug 1995	135.8
Sep 1995	122.4
Oct 1995	126.2
Nov 1995	107.2
Dec 1995	92.8
Jan 1996	90.7
Feb 1996	95.9
Mar 1996	116.0
Apr 1996	146.6
May 1996	143.9
Jun 1996	138.0
Jul 1996	137.5
Aug 1996	144.2
Sep 1996	128.7
Oct 1996	130.8
Nov 1996	111.5
Dec 1996	93.1
Jan 1997	82.2
Feb 1997	94.7
Mar 1997	120.4
Apr 1997	142.3
May 1997	136.3
Jun 1997	140.4
Jul 1997	134.6
Aug 1997	126.5
Sep 1997	139.2
Oct 1997	139.0
Nov 1997	112.4
Dec 1997	106.0
Jan 1998	91.2
Feb 1998	101.1
Mar 1998	132.6
Apr 1998	144.9
May 1998	143.3
Jun 1998	159.6
Jul 1998	156.0
Aug 1998	147.5
Sep 1998	141.5
Oct 1998	155.5
Nov 1998	124.2
Dec 1998	119.6
Jan 1999	106.8
Feb 1999	110.2
Mar 1999	147.3
Apr 1999	144.6
May 1999	153.2
Jun 1999	149.4
Jul 1999	152.6
Aug 1999	152.9
Sep 1999	140.3
Oct 1999	142.9
Nov 1999	127.4
Dec 1999	113.6
Jan 2000	104.0
Feb 2000	119.7
Mar 2000	133.4
Apr 2000	149.5
May 2000	152.9
Jun 2000	146.3
Jul 2000	135.0
Aug 2000	141.4
Sep 2000	128.9
Oct 2000	139.7
Nov 2000	117.1
Dec 2000	100.7
Jan 2001	106.4
Feb 2001	108.2
Mar 2001	133.2
Apr 2001	151.3
May 2001	154.0
Jun 2001	155.2
Jul 2001	154.6
Aug 2001	141.5
Sep 2001	133.1
Oct 2001	139.8
Nov 2001	121.0
Dec 2001	104.6
Jan 2002	110.4
Feb 2002	120.4
Mar 2002	138.2
Apr 2002	148.8
May 2002	165.5
Jun 2002	160.3
Jul 2002	155.9
Aug 2002	147.0
Sep 2002	155.6
Oct 2002	146.8
Nov 2002	133.0
Dec 2002	123.1
Jan 2003	117.8
Feb 2003	109.7
Mar 2003	147.2
Apr 2003	151.2
May 2003	165.0
Jun 2003	174.5
Jul 2003	175.8
Aug 2003	163.8
Sep 2003	171.3
Oct 2003	173.5
Nov 2003	153.7
Dec 2003	144.2
Jan 2004	124.5
Feb 2004	126.4
Mar 2004	173.8
Apr 2004	179.5
May 2004	187.6
Jun 2004	172.3
Jul 2004	182.0
Aug 2004	185.9
Sep 2004	164.0
Oct 2004	181.3
Nov 2004	138.1
Dec 2004	140.2
Jan 2005	142.9
Feb 2005	149.1
Mar 2005	156.2
Apr 2005	184.6
May 2005	197.9
Jun 2005	192.8
Jul 2005	187.6
Aug 2005	192.0
Sep 2005	187.9
Oct 2005	180.4
Nov 2005	160.7
Dec 2005	136.0
Jan 2006	153.0
Feb 2006	145.1
Mar 2006	165.9
Apr 2006	160.5
May 2006	190.2
Jun 2006	170.2
Jul 2006	160.9
Aug 2006	146.8
Sep 2006	150.1
Oct 2006	130.6
Nov 2006	115.2
Dec 2006	112.4
Jan 2007	95.0
Feb 2007	103.1
Mar 2007	123.8
Apr 2007	135.6
May 2007	136.5
Jun 2007	137.8
Jul 2007	127.9
Aug 2007	121.2
Sep 2007	101.5
Oct 2007	115.0
Nov 2007	88.8
Dec 2007	68.9
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