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Two design options for a distillation system are being compared based on the  total annual cost. Information available is as follows:

$$\begin{array}{clcIcIcI|cI|c}\hline
&\textbf{} & \textbf{Option P} & \textbf{Option Q}  \\ \hline &\text{Installed cost of the system (Rs in lakhs)} & \text{150} & \text{120} & \\&\text{Cost of cooling water for condenser (Rs in lakhs/year)} & \text{6} & \text{8}  \\ &\text{Cost of steam for reboiler (Rs in lakhs/year)} &\text{16} &\text{20} \\ \hline \end{array}$$

The annual fixed charge amounts to $12\%$ of the installed cost. Based on the above information, what is the total annual cost ($Rs$ in lakhs/year) of the better option?

  1. $40$
  2. $42.4$
  3. $92$
  4. $128$
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