GMAT Critical Reasoning (CR) | Re: In 1992, 5 percent of every dollar paid in tax went to

The argument states the following:
1992:Money available for unemployed people = M1 (5%), No. of unemployed people N1 (high).
1998: Money available for unemployed people = M2 (8%) , No. of unemployed people N2 (low).

M2>M1, and N2<N1.

A straight mathematical explanation for the above is:
M2/N2 > M1/N1

i.e. each person receives more money in 1998 than
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