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The table shows employees across five cities (total 4260) and the percentage in four departments (HR, Finance, IT, Accounts), which add to 100 per city. Dashes are missing values to be calculated if required.

CityEmployeesHR (%)Finance (%)IT (%)Accounts (%)
Delhi9001828
Mumbai7601530
Bengaluru182032
Hyderabad251835
Gurgaon700202022

If the number of employees who work in the Accounts department in Mumbai is 38 more than the number who work in the IT department in Gurgaon, then what is the number of employees who work in the Finance department in Mumbai?

A114 ✓ Correct
B120
C98
D124
Correct answer: (A) 114
Explanation

The Finance department in Mumbai has 114 employees, so the answer is 114.

In Gurgaon IT is 100 minus 20 plus 20 plus 22, which is 38%, giving 700 times 0.38 equal to 266.

So Mumbai Accounts is 266 plus 38, which is 304.

As 304 is that many of Mumbai's 760, the Accounts percentage is 304 over 760, which is 40%.

Mumbai Finance is then 100 minus 40 plus 30 plus 15, which is 15%.

So Finance employees are 15% of 760.

That is 114.

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