Here,

⇒ 18.5% of 220 + 12.4% 680= ?

It can also be written as,

$\begin{array}{l}\Rightarrow \frac{\text{18.5}}{100}\times 2.2+\frac{12.4}{100}\times 6.8=?\\ \\ \Rightarrow \text{18.5}\times \text{2.2 +12.4}\times \text{6.8 =?}\\ \\ \Rightarrow \text{ 40.7 + 84.32 = ? }\\ \\ \Rightarrow \text{ 125.02}\end{array}$

Hence, Option B is correct.