The value of $X$ in the given factor tree will be:

Given:

The factor tree:

We have to find the value of $X$.

The product of $2 \mathrm{and} 6$ will be $12$.

So the tree will be:

The product of $2 \mathrm{and} 12$ will be $24$.

So, $X=24$.

Hence, option B is correct.