Given in question that;
Planed Sales of this year is $480,000
Planned sales of last year is $ 460,000
According to planning our sales is increasing and business is getting in profit,
So,Planed percent increase in sales = (Planed Sales of this year - Planned sales of last year)/Planned sales of last year × 100
Thus,Planned percent increase in sales = = [(480000 - 460000)/460000]×100
= [200000/460000]×100
= [1/23] × 100
= 0.23
Hence, Planned percent Increase in sales is 0.23%
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