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Following table provides figures(in rupees) on annual expenditure of a firm for two years -$2010$ and $2011$.

$$\begin{array}{|l|r|r|} \hline \textbf{Category} & \textbf{2010} &\textbf{2011 }\\\hline \text{Raw material} & \text{5200} &\text{6240}\\\hline \text{Power & fuel} & \text{7000} &\text{9450}\\\hline \text{Salary & wages} & \text{9000} &\text{12600}\\\hline \text{Plant & machinery} & \text{20000} &\text{25000}\\\hline \text{Advertising} & \text{15000} &\text{19500}\\\hline \text{Research & Development} & \text{22000} &\text{26400}\\\hline \end{array}$$

In $2011$, which of the two categories have registered increase by same percentage?

  1. Raw material and Salary & wages.
  2. Salary & wages and Advertising.
  3. Power & fuel and Advertising.
  4. Raw material and research & Development.
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Answer is D.

$\%$ increase in  Raw material =$\dfrac{ 6240-5200}{5200}=20 \%$

$\%$ increase in  Power & fuel =$\dfrac{9450-7000}{7000}=35 \%$

$\%$ increase in Salary & wages =$\dfrac{9000-12600}{9000}=40 \%$

$\%$ increase in Plant & machinery =$\dfrac{20000-25000}{20000}=25 \%$

$\%$ increase in Advertising =$\dfrac{19500-15000}{15000}=30 \%$

$\%$ increase in Research & Developement =$\dfrac{26400-22000}{22000}=20 \%$

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