Shanky Company has made plans for the next year. It is estimated that the company will employ total assets of INR $6,00,000.$

The assets will be financed by $40\%$ equity and $60\%$ debt.

The cost of debt is $8\%$ per year. The cost of goods sold $($COGS$)$ is INR $4,80,000$ for the year and other operating expenses such

as selling, general and admin expenses $($SG&A$)$ areINR $80,000.$

The company's sales for the year are $150\%$ of the COGS.

The Net Profit Margin $($NPM$)$ for the year is $-$

a$)7\mathrm{.}90\%$

b$)8\mathrm{.}00\%$

c$)8\mathrm{.}90\%$

d$)9\mathrm{.}11\%$