The differences between the amount invested in raw material and the value of sales of finished goods for various years are:

For 1995 = Rs. (200 - 120) lakhs = Rs. 80 lakhs.

For 1996 = Rs. (300 - 225) lakhs = Rs. 75 lakhs.

For 1997 = Rs. (500 - 375) lakhs = Rs. 125 lakhs.

For 1998 = Rs. (400 - 330) lakhs = Rs. 70 lakhs.

For 1999 = Rs. (600 - 525) lakhs = Rs. 75 lakhs.

For 2000 = Rs. (460 - 420) lakhs = Rs. 40 lakhs.

Clearly, maximum difference was during 1997.

Required difference

= Rs.		1	x (200 + 300 + 500 + 400 + 600 +460)
		6

	-	1	x (120 + 225 + 375 + 330 + 525 + 420)		lakhs
		6

= Rs.			2460		-		1995			lakhs
			6				6

= Rs. (410 - 332.5) lakhs

= Rs. 77.5 lakhs.

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.

The percentage increase in the amount invested in raw-materials as compared to the previous year, for different years are:

For 1996 =		(225 - 120)		% = 87.5%.
		120

For 1997 =		(375 - 225)		% = 66.67%.
		225

For 1998 there is a decrease.

For 1999 =		(525 - 330)		% = 59.09%.
		330

For 2000 there is a decrease.

There is maximum percentage increase in 1996.