The correct answer is: B. Rs. 100 and Rs. 200
The total cost is the sum of the total fixed cost and the total variable cost. The total variable cost is the cost that changes with the level of output. The total fixed cost is the cost that does not change with the level of output.
If the total cost is Rs. 260 and the total variable cost is Rs. 60, then the total fixed cost is Rs. 200. This is because the total cost is equal to the total variable cost plus the total fixed cost, so $260 = 60 + 200$.
If the output is 100 units, then the total variable cost is Rs. 60. This is because the total variable cost is equal to the variable cost per unit times the number of units, so $60 = v \times 100$.
If the output is 200 units, then the total variable cost is Rs. 120. This is because the total variable cost is equal to the variable cost per unit times the number of units, so $120 = v \times 200$.
Therefore, the total fixed cost is Rs. 200 when the output is 100 units and Rs. 200 when the output is 200 units.
Option A is incorrect because the total fixed cost is not equal to the total cost when the output is 100 units.
Option C is incorrect because the total fixed cost is not equal to the total cost when the output is 200 units.
Option D is incorrect because the total fixed cost is not equal to the total variable cost when the output is 100 units.