2012:
Given Expenditure on Labour is 450000, which is 15% of total cost(From Pie Chart). then
Total Cost (X) => 15% of X = 450000 ==> X = 3000000
So, Expenditure on Transportation will be 10 % of X = 300000
Expenditure on plan and Machinery will be 30% of X = 900000
Expenditure on Energy will be 25% of X = 750000
Expenditure on raw material will be 20% of X = 600000
2013:
New Expense in Raw Material will be 30% more than last year expense : 600000 + (30% of 600000) = 780000
New Expense in Labour will be 20% more than last year expense : 450000 + (20% of 450000) = 540000
New Expense in Transportation will be 20% more than last year expense : 300000 + (20% of 300000) = 360000
New Expense in Plant and Machinery will be 20% more than last year expense : 900000 + (20% of 900000) = 1080000
New Expense in Energy will be 20% more than last year expense : 750000 + (20% of 750000) = 900000
Total Cost in 2013 = (7.8 L + 5.4 L + 3.6 L +10.8 L + 9 L ) = 3660000
Total Increase in cost = (3660000 - 3000000) = 660000
Total % increase in cost = ((660000)/3000000)*100 = 22%.
Answer will be 22%.