$\begin{array}{l}\text{Here,}\\ \Rightarrow \frac{2}{3}\text{of 1}\frac{2}{5}75\%\text{\hspace{0.17em}of 540 = ?}\\ \\ \text{It can be simplified as}\\ \\ \Rightarrow \frac{2}{3}\times \frac{7}{5}\times \frac{75}{100}\times 540=?\\ \\ \Rightarrow \frac{14}{15}\times \frac{75}{100}\times 540=?\\ \\ \Rightarrow \frac{14\times 5}{100}\times 540=?\\ \\ \Rightarrow 7\times 54=?\\ \\ \Rightarrow ?=54\times 7=378\end{array}$

Hence, Option A is correct.