The correct option is C 97.50
First, simplify the expression.
788=2×392×4
(canceling the common terms)
=394
Now, convert the denominator into a power of 10.
We know that 4×25=100
∴ Multiply numerator and denominator by 25.
39×254×25=975.0100
(shifting the decimal point leftwards according to the number of zeros followed by 1 in the denominator)
=9.7501=9.75
Also, 394=19520 (on multiplying numerator and denominator by 5.