The cost of two pencils, five erasers and eight sharpeners is $\mathrm{Rs} 47$. The cost of three pencils, three erasers and seven sharpeners is Rs 42 . Find the cost of twelve pencils, three erasers and eighteen sharpeners. (in $\mathrm{Rs}$ )
(1) 37
(2) 92
(3) 138
(4) 111