Morena $($Pty$)$ Ltd manufactures and sells Assorted Highlighters. The company's management accountant prepared the following budgeted cost and revenue data for the coming period of a year:

$\backslash$table$[[,$Total $(R),$Per$],[$unit $(R),,],[$Sales$,676000,],[84,50,,],[$Variable costs,?,?for the coming period of a year:

Morena $($Pty$)$ Ltd must sell $3380$ Assorted Highlighters to break even. It is expected that there will be no closing inventory at the end of the year. There was no opening inventory.

The budgeted break$-$even value for the coming year is $...$

a$.$ R$135200$

b$.$ R$141960$

c$.$ R$285610$

d$.$ R$534040$