Using the averages that you calculated from part (a), calculate the trend index number.

Set the trend index number for year 2017 at 100 and complete the trend index number

for the remaining years.

Question 3 Below are the sales revenue, cost of food sales, and number of guests served of a restaurant for the past five (5) years. Year 2017 2018 2019 2020 2021 Sales Revenue RM 171,500 182,300 193,200 201,200 222,600 Cost of Food Sales RM 68,900 75,800 84,900 99,200 125,700 Number of Guests Served 19,200 20,200 20,800 21,200 23,300 Based on the above information and for each of the five years