Expenditure = 1200000 $\displaystyle \times \frac{80}{100}$ = Rs.960000.
Salaries is 30% of total expenditure => 960000 $\displaystyle \times \frac{30}{100}$ = Rs.288000.
Accounting services = Partners commission.
Let income be Rs.100, expenditure = 80% of 100 = Rs.80
Accounting services comprise 20% of income then 20% of 100 = Rs.20.
Rs.20 is 25% of 80, the segment equal to 25% is partners commission ($\displaystyle \frac{20}{80} \times$ 100 = 25%)
Let income of the firm in the present year be 100.
Then expenditure present year = 80 or 80%, previous year = 75 or 75%.
Income – Expenditure = Profit.
Profit present year = 100 – 80 = 20, last year = 100 – 25 = 25
Difference = 25 – 20 = 5 [ Profit decreased by 5 ]
Decrease % = $\displaystyle \frac{5}{25} \times $ 100 = 20%.
The segment reserves = 5% of the expenditure which is equal to Rs.20000.
Salary = 30% of expenditure.
Salary = $\displaystyle \frac{20000}{5} \times$ 30 = Rs.120000.
Service tax = 15%, Other expenses = 10%.
Difference = 15% - 10% = 5% = Rs.20000.
Rent & Electricity = 15% => $\displaystyle \frac{20000}{5} \times$15 = Rs.60000.
Corresponding angle = 54^{o}, Maximum marks in the subject = 100.
Then marks in Maths = $\displaystyle \frac{54}{360} \times$ 100 = 90 marks.
Corresponding angle Hindi [Student B] = 36^{o}.
Marks in Hindi = $\displaystyle \frac{36}{360} \times$ 100 = 60.
Maths => 50.4^{o} = $\displaystyle \frac{50.4}{60} \times$ 100 = 84.
English => 52.8^{o} = $\displaystyle \frac{52.8}{60} \times$ 100 = 88.
Maths + English = 84 + 88 = 172.
[ OR ]Corresponding angles => Maths + English = 50.4^{o} + 52.8^{o} = 103.2^{o}
Marks in Maths + English = $\displaystyle \frac{103.2}{60} \times$ = 172.
Marks of A in Computer Science => corresponding angle = 43.2^{o}.
=> $\displaystyle \frac{43.2}{60} \times$ = 72.
Marks of B in Computer Science.
=> $\displaystyle \frac{39.6}{60} \times$ = 66.
Difference = 72 – 66 = 6 marks.
[OR]Difference in angle = 43.2 – 39.6 = 3.6^{o}.
Difference in marks = $\displaystyle \frac{3.6}{60} \times$ 100 = 6 marks.
Total marks of A = Sum of angles = 283.2^{o}
Total marks = $\displaystyle \frac{283.2}{60} \times$ 100 = 472. [ OR ] $\displaystyle \frac{283.2}{360} \times$ 600 = 472.
Student B sum of angles = 280.8^{o}.
Total marks = $\displaystyle \frac{280.8}{60} \times$ 100 = 468.
Difference = 472 – 468 = 4 marks.
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