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?