Cost of 8 pencils, 5 pens and 3 erasers is Rs 111. Cost of 9 pencils, 6 pens and 5 erasers is Rs 130. Cost of 16 pencils, 11 pens and 3 erasers is Rs 221. What is the cost (in Rs) of 39 pencils, 26 pens and 13 erasers?

Let say,

$$8P_c+5P+3E=111\ .............\left(1\right)$$

And, $$9P_c+6P+5E=130\ .............\left(2\right)$$

And, $$16P_c+11P+3E=221\ .............\left(3\right)$$

Now, (2)-(1) :

$$P_c+P+2E=19\ .............\left(4\right)$$

Now, (3)-(1) :

$$8P_c+6P=110\ .............\left(5\right)$$

Now, $$5\times\ \left(1\right)\ -3\times\ \left(2\right)\ :$$

$$13P_c+7P=165\ .$$.................(6)

Now, $$6\times\ \left(6\right)-7\times\ \left(7\right)\ :$$

$$22P_c=220\ .$$

or, $$P_c=10\ .$$

Put this value in (5) :

P=5 .

Put values of $$P_c=10\ and\ P=5\ $$ in (4) :

$$E=2\ .$$

So, $$39P_c+26P+13E=39\times10+26\times5+13\times2=546\ .$$

B is correct choice.