Explanation:

- Let's assume the total number of calls is \( T \).

- Initial Calls for A: 40% of \( T \).

- Lead Calls for A: 80% of A's initial calls.

- Final Calls for A: 90% of A's lead calls.

- Calls not Received by A: Initial calls - Final calls. Given as 224.

- Initial Calls for B: 30% of \( T \).

- Lead Calls for B: \( x\% \) of B's initial calls.

- Final Calls for B: 80% of B's lead calls. Given as 432.

Let's set up the equations:

- For A: \((0.4T) - (0.4T \times 0.8 \times 0.9) = 224\).

- Solve for \( T \): \( 0.4T - 0.288T = 224 \) or \( 0.112T = 224 \) therefore, \( T = 2000 \).

- For B: \( 0.3T \times (x/100) \times 0.8 = 432 \)

- Substituting \( T = 2000 \), we get: \( 600x \times 0.8 = 43200 \)

- So, \( x = 90 \).

- The Correct Answer is Option:3, 90