Assume the following cost of goods sold data for a company: 
If 2013 is the base year, what is the percentage increase in cost of goods sold from 2013 to 2015?
Definitions:
Joint Venture
A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task or business operation.
Policies Disagreement
Situations where individuals or groups have conflicting opinions or interpretations regarding organizational rules or strategies.
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