Given the Following Data, Calculate the Three-Year Moving Averages for Years

question 147

Essay

Given the following data, calculate the three-year moving averages for years 4 through 10.
$$\begin{array} { | c | c | } \hline \text { Year } & \text { Demand } \\\hline 1 & 74 \\\hline 2 & 90 \\\hline 3 & 59 \\\hline 4 & 91 \\\hline 5 & 140 \\\hline 6 & 98 \\\hline 7 & 110 \\\hline 8 & 123 \\\hline 9 & 99 \\\hline\end{array}$$

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Definitions:

Reciprocal Services

Services exchanged between departments within an organization or between companies without direct monetary payment, often valued and accounted for through internal mechanisms.

ABC

An abbreviation for Activity-Based Costing, a method of costing that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each.

Direct Method

A cash flow statement preparation method that shows the specific sources of operating cash receipts and payments, contrasting with the indirect method.

ABC

Activity-Based Costing, an accounting method that assigns costs to products and services based on the activities and resources used in their creation and delivery.