In the year 2014, the salary expense of Books Publishing company is 16 lakhs and the total number of employees are 80 and in the year 2015, the average salary of employees is Rs. 4000 more than the previous year. The salary expense in 2015 is 20% more than the previous year. The other expense in the year 2015 is 34 lakhs. The total expense in the year 2014 and 2015 is same. In the year 2016, the number of employees is 5 less then the preious year. The average salary of employees in the year Rs. 15000 and the other expense in the year 2016 is Rs. 47.75 lakhs.
Note :
Salary expense= Aberage salary of employees `**` Number of employees Total expense =Salary expense + other expense.
The total expense in the year 2016 is approximtely what percentage more/less than the other expense in the year 2015 ?

Options

A. 50% more
B. 60% less
C. 75% more
D. 50% less

Explanation

To solve the problem step by step, we need to calculate the total expenses for the years 2014, 2015, and 2016, and then find the percentage difference between the total expenses in 2016 and the other expenses in 2015.

### Step 1: Calculate the Total Expense for 2014
- **Salary Expense in 2014**: 16 lakhs
- **Other Expense in 2014**: We need to find this value.
- **Total Number of Employees in 2014**: 80

The total expense in 2014 can be expressed as:
\[ \text{Total Expense}_{2014} = \text{Salary Expense}_{2014} + \text{Other Expense}_{2014} \]

### Step 2: Calculate the Salary Expense for 2015
- **Average Salary in 2014**:
\[ \text{Average Salary}_{2014} = \frac{\text{Salary Expense}_{2014}}{\text{Number of Employees}_{2014}} = \frac{16 \text{ lakhs}}{80} = 20,000 \text{ Rs} \]
- **Average Salary in 2015**:
\[ \text{Average Salary}_{2015} = \text{Average Salary}_{2014} + 4000 = 20,000 + 4000 = 24,000 \text{ Rs} \]
- **Salary Expense in 2015**:
\[ \text{Salary Expense}_{2015} = \text{Average Salary}_{2015} \times \text{Number of Employees}_{2014} = 24,000 \times 80 = 19.2 \text{ lakhs} \]
- **Increase in Salary Expense**:
\[ \text{Salary Expense}_{2015} = \text{Salary Expense}_{2014} \times 1.2 = 16 \text{ lakhs} \times 1.2 = 19.2 \text{ lakhs} \]

### Step 3: Calculate Other Expense for 2015
- **Other Expense in 2015**: 34 lakhs
- **Total Expense in 2015**:
\[ \text{Total Expense}_{2015} = \text{Salary Expense}_{2015} + \text{Other Expense}_{2015} = 19.2 \text{ lakhs} + 34 \text{ lakhs} = 53.2 \text{ lakhs} \]

### Step 4: Confirm Total Expense for 2014 and 2015
Since the total expenses in 2014 and 2015 are the same, we can confirm:
\[ \text{Total Expense}_{2014} = 53.2 \text{ lakhs} \]

### Step 5: Calculate the Salary Expense for 2016
- **Number of Employees in 2016**:
\[ \text{Number of Employees}_{2016} = \text{Number of Employees}_{2015} - 5 = 80 - 5 = 75 \]
- **Average Salary in 2016**: 15,000 Rs
- **Salary Expense in 2016**:
\[ \text{Salary Expense}_{2016} = \text{Average Salary}_{2016} \times \text{Number of Employees}_{2016} = 15,000 \times 75 = 11.25 \text{ lakhs} \]

### Step 6: Calculate Total Expense for 2016
- **Other Expense in 2016**: 47.75 lakhs
- **Total Expense in 2016**:
\[ \text{Total Expense}_{2016} = \text{Salary Expense}_{2016} + \text{Other Expense}_{2016} = 11.25 \text{ lakhs} + 47.75 \text{ lakhs} = 59 \text{ lakhs} \]

### Step 7: Calculate Percentage Difference
- **Other Expense in 2015**: 34 lakhs
- **Percentage Difference**:
\[ \text{Percentage Difference} = \frac{\text{Total Expense}_{2016} - \text{Other Expense}_{2015}}{\text{Other Expense}_{2015}} \times 100 \]
\[ = \frac{59 - 34}{34} \times 100 = \frac{25}{34} \times 100 \approx 73.53\% \]

### Final Answer
The total expense in the year 2016 is approximately **75% more** than the other expense in the year 2015.