Answer : Option D

Explanation :

                                                         Initial: Final
ATQ, the number of employees:        3   :   2
The salary of each employee:             4   :   5
Then the expenditure will be:   4*3 = 12:   2*5 = 10
12 (initial expenditure): 10 (final expenditure)
Or, if the final expenditure = 10, that means the initial expenditure was 12.
We can say that the total expenditure reduced by = 12-10 =2units
Or, 2 units = 12000 (as it is given that 12000 is saved by the company)
So, 1 unit = 6000
Now, the initial expenditure on salary = 12 units *6000 = Rs.72000
[12 comes from ratio 12: 10 where 12 indicates initial expenditure and 10 final expenditure]