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Explanation:

Originally for the fifth month, 4 people were scheduled to do coding. This would have cost them (10000 × 4)
= Rs. 40,000. Now there are 5 people who are working on design in the fifth month.
The total cost for this would be (20000 × 5) = Rs.1,00,000.
Hence, percentage change in the cost incurred in the fifth month = (100000 40000)40000× 100 = 150%

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