Question 1193799
**1. Calculate Average Seasonal Index:**

* Sum of all seasonal indices: 106 + 105 + 101 + 104 + 98 + 96 + 93 + 89 + 92 + 102 + 106 + 108 = 1200
* Average seasonal index: 1200 / 12 = 100

**2. Calculate Average Monthly Sales:**

* Total annual sales: K4,200,000
* Average monthly sales: K4,200,000 / 12 = K350,000

**3. Estimate Sales for Each Month:**

* For each month, multiply the average monthly sales by its corresponding seasonal index and divide by the average seasonal index (100).

* **January:** K350,000 * (106/100) = K371,000
* **February:** K350,000 * (105/100) = K367,500
* **March:** K350,000 * (101/100) = K353,500
* **April:** K350,000 * (104/100) = K364,000
* **May:** K350,000 * (98/100) = K343,000
* **June:** K350,000 * (96/100) = K336,000
* **July:** K350,000 * (93/100) = K325,500
* **August:** K350,000 * (89/100) = K311,500
* **September:** K350,000 * (92/100) = K322,000
* **October:** K350,000 * (102/100) = K357,000
* **November:** K350,000 * (106/100) = K371,000
* **December:** K350,000 * (108/100) = K378,000

**Therefore, the estimated sales for each month of 2005 are as follows:**

* January: K371,000
* February: K367,500
* March: K353,500
* April: K364,000
* May: K343,000
* June: K336,000
* July: K325,500
* August: K311,500
* September: K322,000
* October: K357,000
* November: K371,000
* December: K378,000