Hari, the holder of $1200$ shares, failed to pay the amount due on the first call @ $\text{Rs. }2\text{/-}$ per share on the due date. He paid this amount along with the second and final call, which became due after $1$ month from the due date of the first call. According to Table F of the Companies Act, 2013, what interest will be charged from Hari on calls in arrears?

1. A
   $\text{Rs. }20$
2. B
   $\text{Rs. }24$
3. C
   $\text{Rs. }40$
4. D
   $\text{Rs. }48$