This can be solved by DFS (Depth-First Search).

It may be difficult for beginners to implement DFS. Please also refer to the sample code below.

Be also careful of the overflows during the computation.

Sample code in C++:

#include<bits/stdc++.h>
using namespace std;
typedef long long ll;

ll ans = 0;
ll n,x;
vector<vector<ll>>a;
void dfs(ll pos,ll seki){
    if(pos==n){
        if(seki == x)ans++;
        return;
    }
    for(ll c:a[pos]){
        if(seki>x/c)continue;
        dfs(pos+1,seki*c);
    }
}

signed main(){
    cin>>n>>x;
    a.resize(n);
    for(ll i=0;i<=n-1;i++){
        ll L;cin>>L;
        a[i].resize(L);
        for(ll j=0;j<=L-1;j++)cin>>a[i][j];
    }
    dfs(0,1);
    cout<<ans<<endl;
    return 0;
}