In the following number-pairs, the second number is obtained by applying certain mathematical operations to the first number. Select the set in which the numbers are related in the same way as are the numbers of the following sets. (NOTE: Operations should be performed on the whole numbers, without breaking down the numbers into their constituent digits. E.g. 13 – Operations on 13 such as adding / subtracting /multiplying etc. to 13 can be performed. Breaking down 13 into 1 and 3 and then performing mathematical operations on 1 and 3 is not allowed.)
94, 375
115, 396

The correct answer is Option 4: 72, 353.

Let us analyze the relationship between the first number and the second number in the given pairs.

Given sets of numbers:

Set 1: (94, 375)

Set 2: (115, 396)

Let's find the difference between the second number and the first number in each set:

For Set 1: $375-94=281$

For Set 2: $396-115=281$

We can see that in both given sets, the second number is obtained by adding 281 to the first number:

$\text{Second Number}=\text{First Number}+281$

Now, let us test the options to find which set follows the exact same pattern:

Option 1: 76, 358

$76+281=357\ne 358$ (Incorrect)

Option 2: 107, 389

$107+281=388\ne 389$ (Incorrect)

Option 3: 81, 364

$81+281=362\ne 364$ (Incorrect)

Option 4: 72, 353

$72+281=353$ (Correct)

Therefore, the set 72, 353 follows the exact same logic as the given sets.