Solution:
Given:
A can do a certain job in 12 days.
B is 60% more efficient than A.
Formula used:
work = efficiency × days
Calculation:
Let efficiency of A be 100.
The efficiency of B will be 160.
Ratio of efficiency A and B = 100 : 160 = 5 : 8
Total work = efficiency ratio of A × total days taken by A to finish work
⇒ 5 × 12 = 60 unit
Time taken by B to finish work = total work/efficiency ratio of B
860=721days
B will finish the job in 721days