Does Sales planning enables various growth percentages to different resources

We have a requirement where the client wants to allocate specific growth percentages to different resources, rather than applying an overall year-over-year growth rate to all resources. Different teams, each with unique capabilities, will receive tailored growth rates.

We would also like to explore the following use case:

In our team, we have Resource A and Resource B. Resource A met his target last year and is assigned a 110% target for the upcoming year. Resource B, however, only achieved 60% of his 100% target from last year. For Resource B, does the 110% target for the upcoming year apply to his original last year's target or to what he actually achieved?we wanted to handle both who achieved the target and who didn't.