The Baker's Candy Company has been in business for three years.The quarterly sales data for the company are shown as follows: 
Based on this information,the data reflect both a linear trend and seasonal components.
Definitions:
Traditional Costing Method
A pricing technique that assigns factory overhead costs to products using volume-based metrics like direct labor hours or machine hours.
Direct Labor-Hours
The total hours worked by employees directly involved in manufacturing a product.
Overhead Assigned
The portion of overhead costs allocated to individual production units or projects based on specific criteria or allocation bases.
Traditional Costing Method
A costing methodology that allocates overhead costs to products based on volume-related measures, such as machine hours or labor hours.
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