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Solutions
In January:
The total number of bottles sold = (36 * 100) = 3600
The number of plastic bottles sold = 3600 * 40/100 = 1440
The number of steel bottles sold = 3600 * 60/100 = 2160
In February:
The total number of bottles sold = (42 * 10) = 4200
The number of plastic bottles sold = 4200 * 60/100 = 2520
The number of steel bottles sold = 4200 * 40/100 = 1680
In March:
The total number of bottles sold = (80 * 100) = 8000
The number of plastic bottles sold = 8000 * 30/100 = 2400
The number of steel bottles sold = 8000 * 70/100 = 5600
In April:
The total number of bottles sold = 64 * 100 = 6400
The number of plastic bottles sold = 6400 * 50/100 = 3200
The number of steel bottles sold = 6400 * 50/100 = 3200
In May:
The total number of bottles sold = (72 * 100) = 7200
The number of plastic bottles sold = 7200 * 70/100 = 5040
The number of steel bottles sold = 7200 * 30/100 = 2160

Answer: D
The total number of bottles manufactured in January = 3600 * 100/60 = 6000
The total number of bottles unsold in January = (6000 - 3600) = 2400
The number of plastic bottles unsold in January = 1440 * 5/8 = 900
The number of steel bottles unsold in January = (2400 - 900) = 1500
The number of steel bottles sold in January = 2160
Required difference = (2160 - 1500) = 660
Hence, the correct answer is option D.