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If Year 1 cost of goods sold equals$720, Year 2 cost of goods sold equals$900, and Year 3 cost of goods sold equals$620, the percentage

If Year 1 cost of goods sold equals$720, Year 2 cost of goods sold equals$900, and Year 3 cost of goods sold equals$620, the percentage to be assigned for Year 1 in a trend analysis, assuming that Year 1 is the base year, is

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