$\begin{array}{l}\text{From the above question,}\\ \text{we can simplify it as}\\ \\ \Rightarrow \frac{24.8}{100}\times 1338-\frac{15.5}{100}\times 945=?\\ \\ \Rightarrow \frac{24.8}{100}\times 1338-\frac{15.5}{100}\times 945=?\\ \\ \Rightarrow \text{331.824}-\text{146.475 =?}\\ \\ \Rightarrow \text{185.349}\end{array}$

Hence, option B is correct.