The revenue and expenditure of four different companies P, Q, R and S in $2015$ are shown in the figure. If the revenue of company Q in $2015$ was $20\%$ more than that in $2014$, and company Q had earned a profit of $10\%$ on the expenditure in $2014$, then its expenditure (in million rupees) in $2014$ was_______.

1. $32.7$
2. $33.7$
3. $34.1$
4. $35.1$

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