Length of the box$$= 3\,m$$
Breadth$$= 2\,m$$
Height$$= 1.80\,m$$
Total surface area of the box$$= 2 (l \times b + b \times h + h \times l)$$
=$$ 2 [3 \times 2 + 2 \times 1.80 + 1.80 \times 3] = 2 (6 + 3.60 + 5.40) = 30\,sq.\,m$$
Cost of varnishing at the rate Rs.$$12\,\,per\,sq.\,m= 30 \times 12 = Rs.\,360$$