The average expenditure on items A, C and D together in January is what per cent less than the expenditure on item E in December?

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 average expenditure on items A, C and D together in January is what per cent less than the expenditure on item E in December?

The average expenditure on items A, C and D together in January is = (10800+9720+13500)/3 = 11340

Tthe expenditure on item E in December = 12960

It is less by [(12960- 11340)/12960]*100 = 12.5%

Option D is the correct answer.