**Core Concept**
The question is testing the understanding of the concept of bed occupancy rates in mortuaries, which is a critical factor in determining the required number of beds to accommodate the deceased population.

**Why the Correct Answer is Right**
To calculate the required number of mortuary beds, we need to consider the average daily occupancy rate. Assuming an 80% occupancy rate for the entire year, we can calculate the average daily occupancy rate as follows:

* 80% occupancy for 365 days (in a non-leap year) ≈ 80% occupancy for 366 days (in a leap year)
* 80% occupancy for 366 days ≈ 0.8 * 366 ≈ 293.28 days of occupancy per year
* To find the average daily occupancy rate, we divide the total number of days of occupancy by the total number of days in a year:
* 293.28 days / 366 days ≈ 0.8 or 80% occupancy per day

However, this is not the correct approach to calculate the number of mortuary beds. The correct approach is to use the following formula:

* Number of beds = (Number of deaths per year) / (Average duration of body storage in days)

Using this formula, we get:

* Number of beds = 800 deaths/year / 8 days ≈ 100 beds

**Why Each Wrong Option is Incorrect**
**Option A:** This is not a valid formula for calculating the number of mortuary beds.
**Option B:** This option does not provide a clear formula or calculation for determining the number of mortuary beds.
**Option C:** This option is a distraction and does not provide a relevant calculation for determining the number of mortuary beds.

**Clinical Pearl / High-Yield Fact**
When calculating the required number of mortuary beds, it's essential to consider the average duration of body storage and the number of deaths per year. This will help ensure that the mortuary has sufficient capacity to accommodate the deceased population.

**Correct Answer:** D. 100 beds