For the answer, we need total number of teachers and total number of teachers in part time jobs.
A. 60 in accounting do part time jobs. No idea abt total and teachers doing part time jobs in finance dept. Insufficient.
B. Ratio of teachers doing part time jobs in the two departments is 3:4. Doesn't give us the idea about the total number of teachers. Insufficient.
Combining A and B,
60 do part time jobs in accounting dept, and 45 do in finance.
Total 105 do part time jobs.
But we don't know the total number of teachers (just know the ratio of teachers in the depts - had we known the no of teachers in either one, we could have solved). Thus insufficient.
Who says elephants can't dance?