Themba Ltd manufactures two types of soccer balls, namely Training and Match balls. Fixed manufacturing overheads $($FMO$)$ are allocated to products using activity$-$based costing $($ABC$).$

Below is the Activity area and the FMO applicable to this area.

$\backslash$table$[[$Activity area,$\backslash$table$[[$Fixed manufacturing$],[$overheads$]]],[$Set$-$up costs,R$],[$Machine costs,$480000],[$Quality inspections,$1600500]]$

Set$-$up costs: The manufacturing machines need to be set up before each production run. The balls are manufactured in production runs and each independent Training production run contains $250$ balls and each independent Match production run contains $100$ balls.

Machine cost: Temba's production process is highly automated, and it takes $15$ machine minutes and $24$ machine minutes to manufacture one Training and one Match ball respectively.

Quality inspections: Every ${10}^{th}$ Match ball and every ${200}^{th}$ Training ball is quality inspected.

Temba manufactured $500000$ Training balls and $100000$ Match balls.

The total set$-$up cost allocated to Training balls is:

Select one:

a$.$ None of the options

b$.R320000,00$

c$.$ R$444444,44$

d$.R342857,14$

e$.$ R$400000,00$