Equation:1

20+20+20=60   (so one Shoe pair=20)

Equation:2

20+men+men=30

20+5+5=30

Equation:3

specs+5+specs=9

from Eq2 we have men=5

so 2+5+2=9

Equation 4:

from eq 1 and 3 we have

20+gloves+2=42

20+20+2=42

Equation:5

based on  Eq 1, 2, 3,4 we  will add values here

A shoe+(A man with googles, two gloves and pair of shoes+)*googles

10+(5+2+20+40)*2=?

10+67*2=?

Applying BODMAS (1st multiplication then addition follows)

10+134=144

Correct answer is 144

Explanation
Equation 1: 5 + 10 + 10 = 25  (So the value of a PLANT with 5 leaves is 5; Also note that there are two plants one beneath the other in second and third part of the equation 1.

Equation 2: 8 + 8 + 8 = 24  (If you look closely, you can see the number 3 on top of each Tortoises. So the value of a TORTOISE = 5)

Equation 3: 2 x 2 x 2 = 8   (So the value of a CATERPILLAR = 2)

Equation 4: 3 + 3 + (-3) = 3   (Since on bug is moving backwards its value is negative. So the value of one BUG = 3)

Equation 5: (5 + 3) + (4 + 2 + 2) x (3 + 3)

 (Here in the first part of equation there is a bug on the face of the Tortoise and the Tortoise has no number 3 on its body)
(In the second part of this equation, there are only 4 leaves for the plant and you can see two Caterpillars in the plant pot)

(In the third part of this equation, there are two bugs, one beneath the other)

=> 8 + 8 x 6

=> 8 + 48

=> 56

Final Answer = 56