Liquor Sales
The number of cases of liquor sold by a liquor wholesaler in an 8-year period follows. 
-{Liquor Sales Narrative} Exponential smoothing with a weight or smoothing constant of 0.2 will be used to smooth the liquor sales.The smoothed value for 2012 is_________________.
Definitions:
Direct Materials
Raw materials that are directly traceable to the production of a specific good or service and are variable costs.
Raw Material
Basic materials that are used in the production process to create goods and products.
Labor Rate Variance
The gap between the budgeted or standard labor cost and the actual expenses incurred for labor.
Direct Labor
The labor cost directly tied to the production of goods or services, including wages and salaries of workers who are directly involved in manufacturing a product or delivering a service.
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