Yearly Income ('000s)
| Year 2 | Year 1 | |
|---|---|---|
| Turnover | 52,500 | 51,000 |
| Cost of Sales | -35,310 | -33,000 |
| Overheads | -8,128 | -7,815 |
| Exceptional Costs | -38 | -45 |
| Other Income | 600 | 180 |
| Earnings before Income Tax | 9,624 | 10,320 |
Other income is expected to drop by 70% in Year 3 and exceptional costs are predicted to double. If turnover changes as from Year 1 to Year 2, and cost of sales and overheads remain as for Year 2, what will the percentage change be from Year 1 to Year 3 in earnings before income tax?