Here's a second way to solve this, using real numbers for the budget instead of a percentage formula.
Pick a convenient common expenditure, say Rs. 216, since it divides evenly by both 24 and 27.
Last month, at Rs. 24 per kg, Rs. 216 would buy $216/24 = 9$ kg of wheat.
Now, at Rs. 27 per kg, the same Rs. 216 buys only $216/27 = 8$ kg.
So consumption falls from 9 kg to 8 kg, a drop of 1 kg. As a percentage of the original 9 kg, that drop is $\frac{1}{9} \times 100 = 11.11\%$.
Let's summarize:
This matches option D, 11.1%, confirming the answer with plain numbers instead of a formula.