JSFiddle - React, Tailwind, and code Playground

HTML

<section class="block">
	  <div class="container">
	    <div class="block__wrap">
	      <div class="block__item">
	        <div class="block__image">
	          <img src="img/block-1.png" alt="">
	        </div>
	        <h3 class="block__title">Маслооборудование</h3>
	        <button class="block__btn"></button>
          <ul class="block__submenu">
						<li><a href="" class="block__box">Пастеризационные установки</a></li>
						<li><a href="" class="block__box">Система подготовки ледяной воды</a></li>
					</ul>
	      </div>
	      <div class="block__item">
	        <div class="block__image">
	          <img src="img/block-2.png" alt="">
	        </div>
	        <h3 class="block__title">Теплообменные установки</h3>
	        <button class="block__btn"></button>
          <ul class="block__submenu">
						<li><a href="" class="block__box">Пастеризационные установки</a></li>
						<li><a href="" class="block__box">Система подготовки ледяной воды</a></li>
					</ul>
	      </div>

	    </div>
	  </div>
	</section>

CSS

body {
  padding: 20px;

}
.block {
	padding-bottom: 86px;
}

.block .container {
	max-width: 1350px;
}

.block__wrap {
	display: flex;
	flex-wrap: wrap;
	margin: 0 -20px;
}

.block__item {
	position: relative;
	width: calc(100% /  4 - 40px);
	background-color: #fff;
	box-shadow: 0px 0px 30px rgba(0, 0, 0, 0.1);
	padding: 20px 25px;
	margin: 0 20px;
	margin-bottom: 40px;
}

.block__image {
	width: 64px;
	height: 64px;
	margin: 0 auto;
	margin-bottom: 35px;
}

.block__image img {
	display: block;
}

.block__title {
	font-size: 16px;
	color: #000;
	text-transform: uppercase;
	text-align: center;
	font-weight: 900;
}

.block__btn {
	width: 25px;
	height: 25px;
}

.block__submenu {
	position: absolute;
	z-index: 4;
	left: 0px;
	top: 100%;
	width: 100%;
	background-color: #fff;
	padding: 25px;
	padding-top: 17px;
	box-shadow: 0px 0px 30px rgba(0, 0, 0, 0.1);
}

.block__submenu:after {
	position: absolute;
	content: ' ';
	top: 0px;
	left: 50%;
	transform: translateX(-50%);
	width: calc(100% - 50px);
	height: 2px;
	background-color: rgba(51, 51, 51, 0.1);
}

.block__box {
	display: block;
	font-size: 14px;
	line-height: 1.2;
	color: #000;
	text-align: center;
	margin-bottom: 20px;
}

@media screen and (max-width: 1150px) {

.block__item {
	width: calc(100% /  3 - 40px);
}

}

@media screen and (max-width: 960px) {

.block__item {
	width: calc(100% /  2 - 40px);
}

}

*,*:after,*:before {
  box-sizing: border-box;
}