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Following expenditure was incurred by a company under different heads:

Total Expenditure in 2000 = 288 + 296 + 26.4 + 12.2 + 32.0 = 654.6
Total Expenditure in 2003 = 305 + 410 + 28.6 + 15.2 + 42.4 = 801.2
$$\%age=\dfrac{654.6}{810.2}\times100=81.70\%$$
The closest %age is OPTION B, thus, it is the correct answer.
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