The table given below shows the expenditure on six articles by two families A and B.

Articles	A	B
P	40	120
Q	60	70
R	80	90
S	100	50
T	110	40
U	90	80

Which of the following statement is NOT correct?

I. The expenditure on article R by A is 28.56 percent more than the expenditure on Q by B.

II. The difference between average expenditure on article P and Q by A and the average expenditure on R and S by B is 20.