Answer:
d
Explanation:
To calculate the average budget across the four quarters, we need to add the budget for each quarter and divide by 4:
Average budget = (5623 + 5892 + 6382 + 5325) / 4 = 5805.5
Next year's estimated budget is £6,032 per quarter.
To calculate the percentage difference, we can use the following formula:
Percentage difference = (new value - old value) / old value x 100%
Percentage difference = (6032 - 5805.5) / 5805.5 x 100% = 3.9%
Therefore, the answer is (d) 3.9%.