The transformer is given with per-unit values, and we need to convert these to ohmic values referred to the HV side. The formula for converting the per-unit values to ohms is:
\[
R_{\text{ohms}} = R_{\text{pu}} \times \left( \frac{V_{\text{rated}}}{\text{base voltage}} \right)^2
\]
For the given transformer:
- \( R_{\text{pu}} = 0.02 \) and \( X_{\text{pu}} = 0.06 \)
- Rated voltage \( V_{\text{rated}} = 400V \) (HV side)
Using the per-unit system for conversion:
- Resistance referred to HV side:
\[
R_{\text{ohms}} = 0.02 \times \left( \frac{400}{200} \right)^2 = 0.02 \times 4 = 0.08 \, \text{ohms}
\]
- Reactance referred to HV side:
\[
X_{\text{ohms}} = 0.06 \times \left( \frac{400}{200} \right)^2 = 0.06 \times 4 = 0.24 \, \text{ohms}
\]
Thus, the resistance and reactance referred to the HV side are 0.08 ohms and 0.24 ohms, which corresponds to option (3).