1.  In which year, the percentage change (compared to the previous year) in the investment on Raw materials is same as that in the value of sales of finished goods?
A. 1996
B. 1997
C. 1998
D. 1999
E. 2000

Answer: Option B

Explanation:

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)x 100]% = 87.5%.
120

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

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

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

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

Percentage change in value of sales of finished goods:

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

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

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

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

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

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