The revenue and expenditure of four different companies $\text{P, Q, R and S}$ in $2015$ are shown in the figure. If the revenue of company $\text{Q}$ in $2015$ was $20$% more than that in $2014$, and company $\text{Q}$ had earned a profit of $10$% on expenditure in $2014$, then its expenditure (in million rupees) in $2014$ was _______.
1. $32.7$
2. $33.7$
3. $34.1$
4. $35.1$