Exhibit

Universal Containers has a dashboard for sales managers to visualize the Year Over Year (YoY) growth of
their customers. The formula used is:
YoY = [(This Year — Last Year) / Last Year] %
Based on the graphic, when there is not an account in the Last Year column, the YoY Growth shows null
results. The sales managers want to replace it with 100% value.
What is the correct function to use?
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