The correct option is D Rs. 31,30,000
Economic costs include both explicit costs as well as implicit costs.
Economic cost =28,00,000 (accounting cost - Rs.2,800×1,000 ) +2,90,000 (salary that could have been earned by Anisha, implicit cost) +40,000 (10% interest that could have been earned on savings, implicit cost) =Rs.31,30,000