$\sqrt[3]{54821}\times \left(303÷8\right)={\left(?\right)}^2$

It can be written as

$\sqrt[3]{54872}\times \left(296÷8\right)={\left(?\right)}^2$

= 38×37=(?)² $[\because \sqrt[3]{54872}=38]$

= (?)²=38×38

= (?)=38

Hence, Option B is correct.