$ 2.4m=240\ \mathrm {cm},$$3.2m=320\ \mathrm {cm}$
$ $厨房地面面积为$320×240 = 76800(\mathrm {cm}^2)$
$ A$种地砖:$76800\div (80×80)×150 = 1800($元$)$
$ B$种地砖:$76800\div (60×60)≈22($块$)$
$80×22 = 1760($元$)$
$ C$种地砖:$76800\div (40×40)×40 = 1920($元$)$
$ 1920>1800>1760$
答:选择$B$种地砖最便宜。