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 $2024.$

For this question only assume the following:

i$.$ The total fixed cost is R$18500000$ for the financial year starting on $1$ May $2024.$

ii$.$ The total weighted average contribution margin is R$20.$

iii. All other information remains as given.

Healing's margin of safety percentage for the financial year starting on $1$ May $2024$ is:

Select one:

a$.54,17\%$

b$.62,71\%$

c$.38,54\%$

d$.$ None of the options

e$.61,46\%$