Do not copy paste the answer from another expert in cheggs. I really cant the answer in cheggs for this question and that's why I am reposting this question. please send me a neat answer with complete calculation. Try use tables or hand written but don't sent the answer in excel.

The number of Texas tax auditors needed by the Internal Revenue Service varies from quarter to quarter. The past 12 quarters of data are shown below: (CLO3: 10 Marks)

Year	Quarter	Auditors
1	1	132
	2	139
	3	136
	4	140
2	1	134
	2	142
	3	140
	4	139
3	1	135
	2	137
	3	139
	4	141

a. Use moving averages to forecast the number of auditors needed next quarter if AP = 2, AP = 4, and AP = 6.

(8 Marks)

b. Which of these forecasts exhibits the best forecast accuracy over the past six quarters of historical data based on mean absolute deviation? (2 Marks)