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Let's try to calculate each of the values:
List-I:
A. 60% of 264 = 158.4
B. 60% of 28% of 240 = 40.32
C. 85% of 485.5 = 412.675
D. 550% of 250 = 1375
List-II:
I. 20% of 6875 = 1375
II. 50% of 825.35 = 412.675
III. 15% of 1056 = 158.4
IV. 8.4% of 480 = 40.32
So, now we can match the columns,
A-III, B-IV, C-II, D-I
So, option D is the correct answer.