Number of soaps purchased by Ms. X = = 21
Also the last label obtained by her is S.
But this is not sufficient to get the number of P's.
∴ Statement A alone is not sufficient.
The number of O's and A's is 18.
But this is also not individually sufficient to arrive at the required answer.
∴ Statement B alone is not sufficient.
After combining both the statements A and B, we can conclude that 18 out of 21 coupons are O's and A's and that the 21st is an S.
∴This means that the remaining two are P's.
Hence, option (c).