Out of the two bar graphs provided below, one shows the amounts (in Lakh Rs.) invested by a Company in purchasing raw materials over the years and the other shows the values (in Lakh Rs.) of finished goods sold by the Company over the years.

In which year is the percentage change (compared to the previous year) in the investment on Raw materials the same as that in the value of sales of finished goods?

In which year is the percentage change (compared to the previous year) in the investment on Raw materials the same as that in the value of sales of finished goods?

A.

1996

B.

1997

C.

1998

D.

1999

Correct answer is B

The percentage change in the amount invested in raw-materials and in the value of sales of finished goods for different years are:

Percentage change in Amount invested in raw-material:

For 1996 = [ (225 - 120)/120 x 100 ] % = 87.5%

For 1997 = [ (375 - 225)/225 x 100 ] % = 66.67%

For 1998 = [ (330 - 375)/375 x 100 ] % = -12%

For 1999 = [ (525 - 330)/330 x 100 ] % = 59.09%

For 2000 = [ (420 - 525)/525 x 100 ] % = -20%

Percentage change in value of sales of finished goods:

For 1996 = [ (300 - 200)/200 x 100 ] % = 50%

For 1997 = [ (500 - 300)/300 x 100 ] % = 66.7%

For 1998 = [ (400 - 500)/500 x 100 ] % = -20%

For 1999 = [ (600 - 400)/400 x 100 ] % = 50%

For 2000 = [ (460 - 600)/600 x 100 ] % = -23.33%

Thus, the percentage difference is same during the year 1997.