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