Step 1: Concept
Direction ratios are the coefficients of the parameter $t$.
Step 2: Meaning
$\vec{b}_1 = (2, -4, 1)$ and $\vec{b}_2 = (-1, 2, 3)$.
Step 3: Analysis
$\cos \theta = \frac{|\vec{b}_1 \cdot \vec{b}_2|}{|\vec{b}_1| |\vec{b}_2|} = \frac{|(2)(-1) + (-4)(2) + (1)(3)|}{\sqrt{4+16+1} \sqrt{1+4+9}}$.
$\cos \theta = \frac{|-2 - 8 + 3|}{\sqrt{21} \sqrt{14}} = \frac{7}{\sqrt{294}}$.
$\sqrt{294} = \sqrt{49 \times 6} = 7\sqrt{6}$.
$\cos \theta = \frac{7}{7\sqrt{6}} = \frac{1}{\sqrt{6}}$.
Step 4: Conclusion
$\theta = \cos^{-1}\left(\frac{1}{\sqrt{6}}\right)$.
Final Answer: (A)