Step 1: Concept
The given equation is a first-order linear differential equation of the form $\frac{dy}{dx} + P(x)y = Q(x)$. The Integrating Factor (I.F.) is calculated as $e^{\int P(x) dx}$.
Step 2: Meaning
First, we must normalize the equation by dividing the entire expression by the coefficient of $\frac{dy}{dx}$, which is $x \cos x$. This gives: $\frac{dy}{dx} + \frac{x \sin x + \cos x}{x \cos x} y = \frac{1}{x \cos x}$.
Step 3: Analysis
Here, $P(x) = \frac{x \sin x + \cos x}{x \cos x} = \frac{\sin x}{\cos x} + \frac{1}{x} = \tan x + \frac{1}{x}$. To find the I.F., we compute $e^{\int (\tan x + \frac{1}{x}) dx}$. The integral is $\ln(\sec x) + \ln x = \ln(x \sec x)$. Thus, I.F. $= e^{\ln(x \sec x)} = x \sec x$.
Step 4: Conclusion
Dividing by $x \cos x$ leads to $P(x) = \tan x + \frac{1}{x}$. The I.F. is $e^{\ln|x| + \ln|\sec x|} = x \sec x$.
Final Answer: (B)