The answer is letter "B"
1st step: In the problem "the dimensions of the tarpaulin are 5 feet by 4 feet" so you're going to multiply 5ft. to 4ft. like this:
5ft. × 4ft. = 20ft.
2nd step: After multiplying as you can see in the problem "tarpaulin printing is ₱12 per square foot and ₱100 for the layouting" so this is how you solve it:
• 20ft. is the total dimension of the tarpaulin, So.
20ft. × ₱12 = ₱240
• And ₱240 plus the layouting for ₱100 is equal to?
₱340. So that's the answer.