And I'm 100% sure B is incorrect and E is correct
My way:
First, to make things clear I assumed last year is 1996 (or any after 1994). This way I would compare between 1994 and 1996. And ofcourse, last year is
not 1994.
Numbers/Percentages/Proportions - be very careful
Waste per worker or rate = Total waste / Total number of workers
Since, rate depends upon two quantities, we can't say that if rate has decreased, the total waste has decreased as well.
Among many possibilities, rate can decrease if
1. the total remains constant, and number of workers increases
or
2. the total decreases, and number of workers remains constant
E says,
the number of workers was not significantly less in 1994 than in 1996
So, number of workers in 1994 N1 < number of workers in 1996 N2
But, N2 - N1 is not very much
or
(very simplified), (using numbers N1 = 97 and N2 = 100), almost constant (Case 2)
If the author has assumed this, he can say that charges are false