B is answer
Number of beds made by C2 = 10-0= 10 and number of tables made by C3 =13-5 =8;
So, it is not exactly same.
Total Number of chair made by carpenters= 3+8+2+3+1 = 17 (see from fig) and total table=7+2+8+3+10=30,
So, second statement is true.