BesteLippe $($Pty$)$ Ltd produces two types of lip balm, namely Healing and Organic and uses an absorption costing system. BesteLippe budgeted to produce and sell $1800000$ units of Healing and $600000$ units of Organic for the financial year starting on $1$ May $2024.$ The other budgeted information is as follows:

$\backslash$table$[[$Details$,\backslash$table$[[$Healing$],[$R per unit$]],\backslash$table$[[$Organic$],[$R per unit$]]],[$Selling price,$40,00,45,00],[$Direct raw material,$14,25,20,00],[$Direct Labour,$5,00,8,00],[$Variable overhead costs,$4,00,6,00],[$Selling and distribution costs,$2,50,4,00],[(70\%$ fixed and $30\%$ variable$),,]]$

Fixed manufacturing overheads and General administrative costs are R$5000000$ and R$11000000$ respectively for the financial year starting on $1$ May $2024.$

The total budgeted fixed cost to be used in the break$-$even unit calculation for the financial year starting on $1$ May $2024$ is:

Select one:

a$.$ R$16000000$

b$.$ R$20830000$

c$.$ R$18070000$

d$.$ None of the options

e$.$ R$22900000$