We know that,
Total surface area of the cuboid = 2 (lh + bh + lb)
Total surface area of the cube = 6 (l)2
Total surface area of cuboid (a) = [2{(60) (40) + (40) (50) + (50) (60)}] cm2
= [2(2400 + 2000 + 3000)] cm2
= (2 × 7400) cm2
= 14800 cm2
Total surface area of cube (b) = 6 (50 cm)2 = 15000 cm2
Thus, the cuboidal box (a) will require lesser amount of material.