We will go through options
Option 1, if COW = 272, then C = 2, O = 7, W = 2. Thus $$COW \div CW$$ = 13 =Â $$\frac{272}{22}=12.36$$Â
Option 2, if COW = 195, then C = 1, O = 9, W = 5. Thus $$COW \div CW$$ = 13 = $$\frac{195}{15}=13$$
So, Answer is option B
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