This is the third time i am posting the same question. Since I get an unclear answer for the question i am posting it again. I am here strictly telling that dont copy the answer from another expert because those answers dont have calculations at all. I want a answer with the calculation. Please tell the calculation on how you get the value dont just write the answer only. I am paying so please give the answer as per I ask. If you can't then let other experts to do it.

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)

#Telling again dont give me the same answer like how other expert did. Provide calculation for each and every value#