The cost of raw materials of a product increase 30%, the manufacturing cost increases by 20% and the selling price of the produce increases by 60%, The raw material and the manufacturing cost originally formed 40%, and 60% of the total cost respectively if the original profit percentage was one-fourth original manufacturing cost, find the approximate new profit percentage. a. `48. 39 %` b. `54. 76 %` c. `63. 85 %` d. `66. 72 %`