In the figure, there are

5 columns containing 4 cubes each;

33 columns containing 3 cubes each;

9 columns containing 2 cubes each and 3 columns containing 1 cube each.

? Total Number of cubes = ( 5 x 4) + (33 x 3) + (9 x 2) + (3 x 1) = 20 + 99 + 18 + 3 = 140

In the figure, there are 34 columns containing 2 cubes each.

  ? Total number cubes = (34 x 2) = 68

In the figure, there are 9 columns containing 5 cubes each, 7 columns containing 4 cubes each, 5 columns containing 3 cubes each and 1 column containing 1 cube.

?Total number of cubes = (9 x 5) + (7 x 4) + (5 x 3) + (1 x 1) = 89

In the figure, there are 21 columns containing 2 cubes each and 4 columns containing 1 cube each. 

?Total number of cubes = (21 x 2) + (4 x 1) = 42 + 4 = 46.

There is 6 columns with 2 cubes each.
Total boxes = 6 × 2 = 12

As per the given pattern in question figure , we can find the similar next position of given dice .
1, 2, 3 and 5 are adjacent to 4.
So 6 will be opposite to 4.

As per the given all information in above question , we get
In layers I and IV four cubes each at the four corners will have three faces painted.
Hence , required answer will be option B .