sales growth from 2020 to 2021. javier believes that quarterly sales will grow by 8 percent in 2021 compared to the corresponding quarter in 2020, and sales in the first quarter of 2022 will be 8 percent higher than in the corresponding quarter in 2021. however he would also like to explore the effect on purchases of alternative growth rates. inventory on hand at the end of each quarter for 2021. javier is tentatively planning to have ending inventory equal to 16 percent of the cost of sales needed for each quarter.