ILLUSTRATION 11 A company runs a canteen for the benefit of employees and the employees are catered here at subsidies rates through coupon sales. From the following information calculate the increase in subsidy per head this month over that in the same month last year. This month This month Last year 1 Number of employees 4,000 3,500 2 Sales realisation through coupons ($) 35,000 3 Materials consumed ($) 30,000 4 Labour and supervision ($) 20,000 5 Overheads ($) 29,000 30,000 25,000 16,000 24,000