Tucson Machinery, Inc., manufactures numerically controlled machines, which sell for an average price of $12.0 million each. Sales for these NCMs for the past two years were as follows: Use Exhibit 3.10. QUARTER QUANTITY (UNITS) QUARTER QUANTITY (UNITS) LAST YEAR THIS YEAR I 12 I 16 II 18 II 24 III 26 III 28 IV 16 IV 14 a. Find the equation of a simple linear regression line using Excel. (Round your answers to 3 decimal places.) b. Compute trend and seasonal factor from a linear regression line obtained with Excel. (Do not round intermediate calculations. Round your answers to 3 decimal places.)