The cost of 12 oranges last year = ₹ 72
The cost of 1 orange last year
=7212=₹6
The cost of 20 oranges this year = ₹ 48
The cost of 1 orange this year
=4820=₹2.4
Difference in price per orange = ₹6 - ₹2.4 = ₹3.6
∴ Percentage change
=3.66× 100=60%