(A) By what percent might you expect the average cost of goods and services to change between January 1, 2015 and December 31, 2015? First, calculate the percent cost change for the period January through December for each of the previous years: 2009 through 2013. Second, take the average of these five figures to calculate the average percent cost change.

(B) What is the estimated average salary for December 31, 2015? [(December 2014 average salary × average percentage cost change) + December 2014 average salary] × 100%.