Tshintsha $($Pty$)$ Ltd is a manufacturer of three types of inverters namely grid$-$tied, off$-$grid and hybrid inverters. Tshintsha uses an absorption costing system. The following information is available for the financial year ended $29$ February $2024$:

$\backslash$table$[[$Product$,$Grid$-$tied,Off$-$grid,Hybrid$],[$Budgeted number of inverters produced,$10000,15000,20000],[$Actual number of inverters produced,$8000,16000,21000],[$Budgeted machine hours per unit,$1,25,1,0,1,4],[$Actual machine hours per unit,$1,2,1,1,1,3]]$

The fixed manufacturing overheads $($FMO$)$ are allocated to products based on the machine time spent. The total budgeted FMO for the year was R$13014750$ and the total actual FMO was R$12498600.$

There was no budgeted or actual opening or closing inventory of any type.

The budgeted FMO allocation rate per machine hour $($rounded to two decimal places$)$ for the $2024$ financial year was:

Select one:

a$.R238,80$

b$.R229,33$

c$.$ R$225,20$

d$.R234,50$

e$.$ None of the options