A company's sales in year 1 were $300,000 and in year 2 were $336,000. using year 1 as the base year, the sales trend percent for year 2 is:

If the company's sales in year 1 were $300,000 and in year 2 were $336,000. Using year 1 as the base year, the sales trend percent for year 2 is: 12%. Since there's $36,000 difference between year 1 and year 2 sales, $36,000 can be divided by $300,000. Doing that gives a value 0.12 and multiplying it by 100 makes 12%.