16 8 32 132 11 X 2 If X is the resultant of the first row, what is the resultant of the second row?

Rules
(i) (2-digit odd number) + (2-digit odd number)
(ii) 2-digit even number → 2-digit perfect square odd number then, (odd number) - (Even number)
(iii) (3-digit number) ÷ (2-digit number)
(iv) (Prime number) + (Even number)
(v) (Even number) x (Even number)
Solution:
1st Row 16   8   32 ⇒ 16 x B = 128     [rule (v)]
⇒         128 ÷ 32 = 4 [rule (iii)]
                   X
2nd Row 132   11   X² ⇒ 132   11   16
⇒         132 ÷ 11 = 12 [rule (iii)]
⇒         12 x 16 = 192 [rule (v)]
∴ Resultant of second row = 192