SantiagoPirolta's Compensation Agreement. Santiago Pirolta has accepted the Managing Director position for Vitro deMexico's U.S. operations. Vitro is aMexico-based manufacturer of flat and custom glass products. Much of its U.S. sales are based on a variety of bottleproducts, both mass market(e.g., glass bottles for soft drinks andbeer) as well as specialty products(high-end cosmetic bottles with rare metal coloring andquality). He will live and work in the United States(Dallas, Texas) and wishes to be paid in U.S. dollars. Vitro has agreed that his base salary of USD340,000will be paid in U.S.dollars, but Vitro wishes to tie his annual performance bonus(potentially15 to 25%above his basesalary) to the Mexican peso value of U.S. sales since Vitro consolidates all final results for reporting to stockholders in Mexican pesos(MXN). Santiago,however, is a bit uncertain on having his bonus based on the Mexican peso values of U.S. sales. As a close friend andcolleague, what advice would you give him based on your completion of the tablebelow?

How do I calculate the %?

Year	Vitros us sales in millions USD	Change(%)	Annual Avg Rate USD	Viros US sales (millions of MXM)	Change (%)
2011	820	?	12.79	10488	?
2012	842	?	13.29	11190	?
2013	844	?	12.71	10727	?
2014	858	?	13.39	11489	?