Step I - We represent the education of a country (variable) on the horizontal axis choosing any scale, as the width of the bar is not important. But for clarity, we take equal widths for all bars and maintain equal gaps in between them. Let one head be represented by one unit.
Step II - We represent the expenditure on the vertical axis. Since the maximum expenditure is Rs.240 crore, we can choose the scale as 1 unit = Rs.25 crore.
Step III - To represent out the first education of a country i.e., elementary education, we draw a rectangular bar with width 1 unit and height 9.6 units.
Step IV - Similarly, other heads are represented by leaving a gap of 12 unit in between two consecutive bars.
The bar graph for given data is shown below