The expenditure on item D in December is ₹108 more than the total expenditure in
January over items:

It is given that total expenditure in January = ₹54,000

And, the expenditure is December is 20% more than that in January = 20% of 54000 + 54000 = ₹ 64800

Expenditure on items A,B,C,D,E and F in January

A = 20% of 54000 = 10800

B = 15% of 54000 = 8100

C = 18% of 54000 = 9720

D = 25% of 54000 = 13500

E = 12% of 54000 = 6480

F = 10% of 54000 = 5400

Similarly, Expenditure on items A,B,C,D,E and F In December.

A = 18% of 64800 = 11664

B = 12% of 64800 = 7776

C = 16% of 64800 = 10368

D = 21% of 64800 = 13608

E = 20% of 64800 = 12960

F = 13% of 64800 = 8424

The question is "The expenditure on item D in December is ₹108 more than the total expenditure in January over items:"

The expenditure on item D in December is = 13608

Option A) Expenditure of item C and E in January = 9720 + 6480 > 13608

Option B) Expenditure of item B and C in January = 8100 + 9720 > 13608

Option C) Expenditure of item B and F in January = 8100 + 5400 = 13500

Thus, we can see that The expenditure on item D in December is ₹108 more than the total expenditure in January.

Hence, Option C is the correct answer.