How To Calculate Seasonal Variation [ TRENDING | TUTORIAL ]
Elena ran a small ice cream shop called "The Frosty Swirl" on the boardwalk of a beach town. Her summers were a glorious whirlwind of waffle cones and long lines. Her winters, however, were a ghost story of creaking floorboards and heating bills.
| Year | Season | Sales (USD) | | :--- | :--- | :--- | | Year 1 | Summer | $60,000 | | Year 1 | Fall | $20,000 | | Year 1 | Winter | $10,000 | | Year 1 | Spring | $30,000 | | Year 2 | Summer | $70,000 | | Year 2 | Fall | $25,000 | | Year 2 | Winter | $12,000 | | Year 2 | Spring | $35,000 | how to calculate seasonal variation
Elena pulled up her tablet. She wrote:
"That’s my overall average per season," she said. Elena ran a small ice cream shop called
Her profit margin increased by 18% not because she sold more ice cream, but because she stopped buying for summer in winter. | Year | Season | Sales (USD) |