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$[[,\backslash$table$[[$Fixed manufacturing$],[$overheads$]]],[$Activity area,R$],[$Set$-$up costs,$480000],[$Machine costs,$1600500],[$Quality inspections,$800000]]$

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 quality inspection cost activity rate is:

Select one:

a$.R64,00$

b$.$ None of the options

c$.$ R$3809,52$

d$.$ R$266,67$

e$.R1,33$