Which of the Following Best Describes the Process of Sales

Which of the following best describes the process of sales forecasting?

A) Multiple sales forecasting tools are typically used to generate such forecasts.
B) Trend analysis cannot be used for sales forecasting because of seasonality effects.
C) Econometric models cannot be used for sales forecasting because of their inherent complexity and limitations.
D) Sales forecasting works best with a simple visual plotting of past data on a graph.
E) Generally speaking, the level of unfilled back orders and credit policies of the company in question can be ignored since these represent competitive responses.