At 2002, the revenue = r & cost =c .
Hence at 2003, the revenue = 1.12r & cost =1.04c .
the percentage change in profit at Billy Bob Breweries from 2002 to 2003 = \(\frac{[(1.12r-1.04c)-(r-c)]*100}{(r-c)}\)=\(\frac{(0.12-0.04c)}{(r-c)}\)*\(100\).........eqn A

(1) The ratio of revenues to costs of Billy Bob Breweries in 2002 was 5:6
i.e., \(\frac{r}{c}=\frac{5}{6}\) ==> \(1.2r=c\)
Now if we replace c=1.2r at eqn A we will get the answer..........................................Thus sufficient.

(2) The revenues of Billy Bob Breweries in 2002 was 115 dollars and the costs of Billy Bob Breweries in 2002 was 138 dollars
i.e., r=115 & c=138......if we substitute r & C at eqn A we will get the answer..........................................Thus sufficient.

Hence I would go for option D.
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