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let initial workforce be x
then the amount of time they take to finish complete work is 180*8 - 1440 hours
their rate is 1/1440
therefore to finish 1/3rd work they will take 480 hours which is 60 days
so the remaining 2/3rd work was supposed to be completed in 180-6 = 120 days

and for x-20 work force since they complete the work in 300 days the initial 60 days needs to be substarcted as the remaining 2/3rd work will be done in 240 days now at 9 hours per day
so thats 240 *9

now equating the worker days hours x*120*8 = (x-20)*240*9
when you solve for x answer is 36

option b
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