Explain the excel working of Use forecast methodologies to predict unit production costs for mowers and tractors.

Unit Production Costs
Month	Mower	Tractor
Jan-14	$50	$1,750
Feb-14	$50	$1,755
Mar-14	$51	$1,763
Apr-14	$51	$1,770
May-14	$51	$1,778
Jun-14	$51	$1,785
Jul-14	$51	$1,792
Aug-14	$51	$1,795
Sep-14	$52	$1,801
Oct-14	$52	$1,804
Nov-14	$52	$1,810
Dec-14	$52	$1,813
Jan-15	$55	$1,835
Feb-15	$55	$1,841
Mar-15	$55	$1,848
Apr-15	$55	$1,854
May-15	$56	$1,860
Jun-15	$56	$1,866
Jul-15	$56	$1,872
Aug-15	$56	$1,878
Sep-15	$56	$1,885
Oct-15	$57	$1,892
Nov-15	$57	$1,897
Dec-15	$57	$1,903
Jan-16	$59	$1,925
Feb-16	$59	$1,931
Mar-16	$59	$1,938
Apr-16	$59	$1,944
May-16	$59	$1,950
Jun-16	$60	$1,956
Jul-16	$60	$1,963
Aug-16	$60	$1,969
Sep-16	$60	$1,976
Oct-16	$60	$1,983
Nov-16	$61	$1,990
Dec-16	$61	$1,996
Jan-17	$59	$2,011
Feb-17	$59	$2,001
Mar-17	$59	$2,024
Apr-17	$59	$2,030
May-17	$60	$2,039
Jun-17	$60	$2,026
Jul-17	$60	$2,034
Aug-17	$60	$2,033
Sep-17	$60	$2,056
Oct-17	$60	$2,065
Nov-17	$61	$2,068
Dec-17	$61	$2,069
Jan-18	$63	$2,073
Feb-18	$63	$2,077
Mar-18	$63	$2,081
Apr-18	$63	$2,086
May-18	$63	$2,092
Jun-18	$63	$2,098
Jul-18	$64	$2,104
Aug-18	$64	$2,110
Sep-18	$64	$2,116
Oct-18	$64	$2,122
Nov-18	$64	$2,129
Dec-18	$64	$2,135