Step 1: Total Fertilizer-P = 2520 / 0.21 = 12000 Kg, so average Fertilizer-P sale per company = 12000 / 5 = 2400 Kg.
Step 2: Total Fertilizer-Q = 3150 / 0.21 = 15000 Kg. Company-wise Fertilizer-Q sales: A = 3300, B = 3150, C = 4500, D = 1500, E = 2550 (all in Kg).
Step 3: Companies with Fertilizer-Q sale above 2400 Kg: A, B, C and E. Company D (1500 Kg) is below.
Step 4: So 4 companies exceed the average Fertilizer-P sale.