Use the following information to answer the given question
The department of Administration of Odi Naka Chukwu State Water Corporation has underlisted staff position on 31st December, 1993
\(\begin{array}{c|c} Post & Grade & \text{Number in post} & Rate \\ \hline - & - & - & - \\ \text{Director of Audit} & 16 & 1 & \text{N200,000 x N20,000 - N3000,000} \\ \text{Assistant Director (Audit)} & 15 & 2 & \text{N160,000 x N18,000 - N268,000} \\ \text{Asst. Chief Internal Auditor} & 13 & 1 & \text{N140,000 x N12,000 - N224,000} \\ \text{Internal Auditor II} & 08 & 2 & \text{N60,000 x N6,000 - N120,000} \\ \text{Higher Executive Officer (Audit)} & 08 & 4 & \text{N60,000 x N6,000 - N120,000}\end{array}\)
NOTE: (a) All employees are on the first step of their salary
(b) \(\begin{array}{c|c} \text{Grade level} & \text{Housing allowance} & \text{Transport Allowance} \\ \hline \text{12 and above} & \text{N24,000 p.a} & \text{N18,000 p.a} \\ \text{07 to 11} & \text{N18,000 p.a} & \text{N12,000 p.a} \end{array}\)

The total emolument for the assistant directors is

• A.N404,000
• B.N242,000
• C.N204,000
• D.N144,000
• E.N132,000