Sales forecasts. For the prior three years, sales for National Beverage Company have been $21,962,000 (2011), $23,104,000 (2012), and $24,088,000(2013). The company uses the prior two years' average growth rate to predict the coming year's sales. What were the sales growth rates for 2012 and 2013? What is the expected sales growth rate using a two-year average for 2014? What is the sales forecast for 2014?