The following table includes the information about a monthly time series. 
When the exponential smoothing method with α = 0.1 is applied, what is the MAD?
Definitions:
Released from Inventories
The process of moving goods from inventory to be used in production or to be sold, thereby reducing the inventory account.
Unit Product Cost
The total cost (both direct and indirect) to produce a single unit of a product.
Absorption Costing
A costing method that includes all manufacturing costs (direct materials, direct labor, and both variable and fixed overhead) in the cost of a product.
Variable Costing
Variable Costing is an accounting method that only considers variable costs—costs that change with production volume—in product pricing and decision-making.
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