Over all the three years, the average percentage of gross receipts for Crunchy Chop exceeds the average percentage of gross receipts for Pizza Pie by approximately

Gross receipts of Crunchy Chop over the years = $$(\frac{46.3}{100}\times75,00,000)+(\frac{40.60}{100}\times85,50,000)+(\frac{12.30}{100}\times81,00,000)$$

= $$34,72,500+34,71,300+9,96,300=79,40,100$$

Gross receipts of Pizza Pie over the years = $$(\frac{12.80}{100}\times75,00,000)+(\frac{24.60}{100}\times85,50,000)+(\frac{37}{100}\times81,00,000)$$

= $$9,60,000+21,03,300+29,97,000=60,60,300$$

=> Required % $$\approx\frac{(80,00,000-60,00,000)}{60,00,000}\times100$$

= $$\frac{100}{3}=33.3\approx30\%$$

=> Ans - (B)