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please explain the answer.

ocaut Coipany Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Month Seasonal index 1.2 1.3 1.1 1.0 1.0 0.9 0.8 0.7 0.9 1 L Sa
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Answer #1

Answer is (B) 0.9

Seasonal Index for December = 1.2 * 7.4 / 9.6

= 0.925

= 0.9

Seasonal Index for December is 0.9

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