Plz solve my doubt ... i am having a lot of problem in the chapter consignment

X sent out 4000 boxes costing 100 each with the instruction that sales are to be made at cost + 45%. X drew a bill on Y for an amount equivalent to 60% of sales value. the amount of bill will be: a. Rs.348000 b. Rs.400000 c. Rs.580000 d. Rs.240000