The logic here is
W = 23, G = 7 $$\longrightarrow\ $$ 23 x 7 =161
U = 21, Q = 17 $$\longrightarrow\ $$ 21 x 17 = 357
N = 14, S = 19 $$\longrightarrow\ $$ 14 x 19 = 266
Similarly,
R = 18, M = 13 $$\longrightarrow\ $$ 18 x 13 = 234
$$\therefore\ $$The required number = 234
Hence, the correct answer is Option B
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