Dakalo Ltd$,$ a manufacturer of beauty products, value its inventory using First$-$in$-$first out $($FIFO$).$ The actual results for the $2024$ financial year are the following

$\backslash$table$[[$Details$,$R$],[$Sales Revenue,$285600000],[$Direct raw materials,$95000000],[$Direct labour,$48000000],[$Variable manufacturing overheads,$32000000],[$Fixed manufacturing overheads,$60000000],[$Variable selling cost,$3000000],[$Fixed selling cost,$5000000],[$Non$-$manufacturing cost,$35000000]]$

The opening inventory is $120000$ unitsm, actual production $2000000$ units and sales $2040000$ units.

Budgeted and actual fixed manufacturing overhead amounts were equal.

For this question only assumes that:

i$.$ Opening inventory is valued at R$80$ per unit

ii$.$ A direct costing system is used.

The total contribution for Dakalo Ltd is:

Select one:

a$.$ R$105120000$

b$.$ R$98000000$

C$.$ R$108000000$

d$.$ None of the options

e$.$ R$105000000$