No, it's the same activity so it couldn't be about the activity type. The cost varies by day.
The answer is B) retirement plan.
To know if a ratio is equivalent, divide the original and see if the others equal the same.
2/7 = 0.2857
6/21 = 0.2857
7/21 = 0.3333
7/27 = 0.2592
4/14 = 0.2857
9/81 = 0.1111
The correct answers are 6:21 and 4:14
Hope this helps =)