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Explanation:

Ratios of sales of a month to sales of previous month for the given options are as below.

$\frac{100}{55},\frac{160}{100},\frac{100}{60},\frac{150}{70}$

$\frac{100}{55}>\frac{100}{60}$ and $\frac{150}{70}>\frac{160}{100}$

Among $\frac{100}{55}$ and $\frac{150}{70},\frac{150}{70}$ is greater.

Hence, option (d).