Cost of a pen in rupees ` = 16 3/5 = 16.60`
Cost of a pencil in rupees ` = 4 3/4 = 4.75`
So, cost of a pen is more.
Difference in cost of pen and pencil ` = 16.60 -4.75 = 11.85 = 11 85/100 = 11 17/20`
`:.` Cost of a pen is `11 17/20` is more than that of cost of a pencil.