The table shows the various annual expenses of a firm (in '000s of rupees) from 20022006. By how much is the average expenditure on Delivery is more than the average expenditure on Interest?
Year 
Particular 

Purchases 
Wages 
Rent 
Interest 
Delivery 

2002 
62500 
87500 
100000 
40000 
40000 
2003 
75000 
60000 
85000 
35000 
45000 
2004 
100000 
75000 
90000 
55000 
55000 
2005 
110000 
90000 
50000 
45000 
55000 
2006 
125000 
100000 
70000 
50000 
75000 
Calculation:
According to the question,
Average expenditure on Delivery from 2002 to 2006 = (Total expenditure on Delivery from 2002 to 2006)/(Number of years)
⇒ (40000 + 45000 + 55000 + 55000 + 75000)/5
⇒ 270000/5
⇒ 54000
again, According to the question,
Average expenditure on Interest from 2002 to 2006 = (Total expenditure on Interest from 2002 to 2006)/(Number of years)
⇒ (40000 + 35000 + 55000 + 45000 + 50000)/5
⇒ 225000/5
⇒ 45000
So, The required percentage = {(Average expenditure on Delivery  Average expenditure on Interest)/Average expenditure on Interest} × 100%
⇒ {(54000  45000)/45000} × 100%
⇒ (9000/45000) × 100%
⇒ 1/5 × 100%
⇒ 20%
∴ The average expenditure on Delivery is more than the average expenditure on Interest by 20%.