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actual sales adjusted American Cyanamid Company amount Annual Report 1952 arithmetic mean average store sales base budget business conditions businessmen Chapter class intervals class limits class mid-points coefficient coefficient of determination column charts Company computed consumer price cost Current Business determined disposable personal income dividends dollar earnings equation error of estimate executives expenses expressed factors firm fluctuations formula frequency distribution graphic illustrated increase index numbers indicators industry Insurance interquartile range inventories J. C. Penney J. C. Penney Company long-time trend managerial statistics measures of variation median ment method million number of items operations percent percentage period planning price index production published quantities questionnaire range ratios reader records regression relationship sales forecasting scatter diagram seasonal variation selected series of data simple random sample SOURCE square root squared deviations standard deviation standard error Survey of Current Table taxes techniques tion trend estimates units