Answers I selected:
1) Finance: 48
2) Operations: 24
Method:
1. Solving for the number of employees at the end of the year, where M = Marketing, F = Finance, and O = Operations,
M+F+O = 120
-If M is 30% of 120, then there are 36 marketing employees, M = 36*
-F+O is then 70% of 120, which is 84, F+O=84
-There are 2x as many finance employees as operations, so Operations can be assigned variable x and Finance would then be 2x:
2x + x = 84
3x = 84
x = 28
Therefore, F = 2(28) = 56, and O = 28
At the beginning of the following year, we know the number of people laid off = 28, and variables can be assigned to each department based on the magnitude of relationship to each other. I came up with 2 equivalent options, one with a decimal/fraction and one without:
M = 2x, F = x, O = 0.5x, where 2x + x + 0.5x = 28
OR
M = 4x, F = 2x, O = x, where 4x + 2x + x = 28**
Since the second option is easier to mentally calculate: 7x = 28, therefore x = 4, and operations lost 4 employees. Since finance was 2x, finance then lost 2(4) = 8 employees.
Subtracting these layoffs from our starting values:
Finance: 56 - 8 = 48
Operations: 28 - 4 = 24
*In case this is helpful for anyone - the method I use to quickly calculate percentages in my head is to find 10% and then multiply by the factor needed to get to the percentage in question. So 10% of 120 is 12, so 30% of 120 is 12*3 = 36
**One thing to be careful of here is you will still get the same end values for each department if you use either set of equations, but x is not assigned to the same department. In the first option with decimal/fraction, solving for x will give you the number of people in Finance; whereas in the second case, solving for x will give you the number of people in operations. Then you multiply by the respective coefficients assigned to get the other departments.
Option 1: 2x + x + 0.5x = 28 --> 3.5x = 28 --> 7x = 56, x = 8
--> Marketing (2x): 16, Finance (x): 8, Operations (0.5x): 4