The following table shows the income, expenditure and profit percentage of a…

2023

The following table shows the income, expenditure and profit percentage of a company for six years from 2017 to 2022. Income and expenditure figures are in Rs. million and the percentage increase in profit percent in year 2022 in comparison to previous year is \(33\frac{1}{3}\%\). Based on the data in the table, answer the questions that follow.

Year-wise details of Income, Expenditure and Profit of a company

Year

Income (in Rs. million)

Expenditure (in Rs. million)

Profit%

2017

103.824

-

12%

2018

-

83.8

25%

2019

95.76

84

-

2020

113.28

-

20%

2021

133.1

110

-

2022

121.6

-

-

Note: Some values are missing in the table (marked as '-') that you are expected to calculate if required.

What is the average expenditure (in Rs. million) of the company for five years from 2018 to 2022?

Answer: A. 93.44ConceptProfit percentage is calculated on expenditure: Profit% = (Income − Expenditure) ÷ Expenditure × 100. Hence, when income and profit percentage are…

  1. A.

    93.44

  2. B.

    92.88

  3. C.

    93.98

  4. D.

    94.88

Show answer & explanation

Correct answer: A

Concept

Profit percentage is calculated on expenditure: Profit% = (Income − Expenditure) ÷ Expenditure × 100.

Hence, when income and profit percentage are known, Expenditure = Income ÷ (1 + Profit%/100). The arithmetic mean equals the sum of the observations divided by their count.

Application

  1. For 2018 and 2019, the table directly gives expenditures of 83.8 and 84 million.

  2. For 2020, Expenditure = 113.28 ÷ 1.20 = 94.4 million.

  3. For 2021, Profit = 133.1 − 110 = 23.1 million, so Profit% = (23.1 ÷ 110) × 100 = 21%.

  4. The 2022 profit percentage is 33 1/3% higher than 21%, so it is 21% × (1 + 1/3) = 28%.

  5. For 2022, Expenditure = 121.6 ÷ 1.28 = 95 million.

  6. Total expenditure from 2018 to 2022 = 83.8 + 84 + 94.4 + 110 + 95 = 467.2 million. Average expenditure = 467.2 ÷ 5 = 93.44 million.

Cross-check

Multiplying the average by five gives 93.44 × 5 = 467.2 million, exactly the sum of the five yearly expenditures.

Result

The average expenditure is Rs. 93.44 million.

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