For plastic section modulus (\( Z_p \)):
\[
Z_p = \frac{A}{2} (y_c + y_t)
\]
where \( y_c = 2.5 \, {m} \) and \( y_t = 30 \, {mm} \).
\[
Z_p = \frac{2 \times 60 \times 5}{2} (2.5 + 30) = 9750 \, {mm}^3.
\]
For elastic section modulus (\( Z_e \)):
\[
Z_e = \frac{I_{NA}}{y_{{max}}}
\]
where \( I_{NA} \) is the area moment of inertia about the neutral axis and \( y_{{max}} = 46.25 \, {mm} \).
\[
I_{NA} = \left[ \frac{60 \times 5^3}{12} + 60 \times 5 \times (16.25)^2 \right] + \left[ \frac{5 \times 60^3}{12} + 5 \times 60 \times (16.25)^2 \right]
\]
\[
I_{NA} = 249062.5 \, {mm}^4
\]
\[
Z_e = \frac{249062.5}{46.25} = 5385.135 \, {mm}^3
\]
Now, the shape factor \( S \) is calculated by:
\[
S = \frac{M_p}{M_y} = \frac{Z_p}{Z_e}
\]
\[
S = \frac{9750}{5385.135} = 1.81
\]
Correct Answer: 1.81 (rounded to two decimal places).