Answer : Option B

Explanation :

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 = [  \(\frac { (225- 120)} { 12 0} \) x 100 ]% = 87.5%

For 1997 = [ \(\frac { (375- 225)} { 225} \) x 100 ]% = 66.67%

For 1998 = [ \(\frac { (330- 375)} { 375} \) x 100 ]% = -12%

For 1999 = [ \(\frac { (525-330)} { 330} \) x 100 ]% =59.09%

For 2000 = [ \(\frac { (420-525)} { 525} \) x 100 ]% =-20%

Percentage change in value of sales of finished goods:

For 1996 = [ \( \frac { (300- 200)} { 200 }\) x 100 ]% = 50%

For 1997 =[ \( \frac { (500- 300)} { 300 }\) x 100 ]% = 66.7%

For 1998= [ \( \frac { (400- 500)} { 500 }\) x 100 ]% = -20%

For 1999 = [\( \frac { (600- 400)} { 400 }\) x 100 ]% = 50%

For 2000 =  [\( \frac { (460- 600)} { 600 }\) x 100]% = -23.33%

Thus, the percentage difference is same during the year 1997.