The average rate of change of annual sales over the period from 1998 to 1999 is approximately 18 sales units per year, rounded to 0 decimal places.
The sales in the initial year, Si, is 107.
The sales in the final year, Sf, is 139.
The difference in sales, ΔS, is calculated as ΔS=Sf−Si=139−107=32.
The number of years, ΔY, over the period is calculated as ΔY=Yf−Yi=2000−1998=2.
The average rate of change of annual sales, R, is calculated as R=ΔYΔS=232=16.
The average rate of change of annual sales over the period from 1998 to 2000 is approximately 16 sales units per year, rounded to 0 decimal places.