What is the approximate forecast for May using a four-month moving average? 
Definitions:
FOB Shipping Point
A term used in shipping contracts to indicate that the buyer assumes responsibility for the goods and the shipping costs from the point of departure.
FOB Shipping Point
A term used in shipping agreements that means "Free on Board Shipping Point," indicating that the buyer is responsible for freight and other shipping costs from the seller's location.
FOB Destination
A shipping term that means the seller retains the risk of loss or damage to goods until they are delivered to the buyer's specified location.
Merchandise Inventory
Goods that a retailer or wholesaler purchases to sell to customers, held as an asset on the balance sheet.
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