Answer is D.
$\%$ increase in Raw material =$\dfrac{ 6240-5200}{5200}=20 \%$
$\%$ increase in Power & fuel =$\dfrac{9450-7000}{7000}=35 \%$
$\%$ increase in Salary & wages =$\dfrac{9000-12600}{9000}=40 \%$
$\%$ increase in Plant & machinery =$\dfrac{20000-25000}{20000}=25 \%$
$\%$ increase in Advertising =$\dfrac{19500-15000}{15000}=30 \%$
$\%$ increase in Research & Developement =$\dfrac{26400-22000}{22000}=20 \%$