**1.**14610/21610*100% ≈

**67.6%**

**2.**Assume total expenses are made up of Wages (6430), Utilities (2780) and Other (14610-6430-2780 = 5400).

The reduction in Wages would be 10%*6430 = 643.

The increase in Utilities would be 40%*2780 = 1112.

The increase in total expenditures would be 1112-643 = 469.

The percentage increase in total expenditures is 469/14610*100% ≈

**3.21%**