Let PQ = QR = z km.
Let speed of boat in still water be x kmph. and speed of current be y kmph.
According to the question,
x+yz+x−yz=12 -------(1)
and x−y2z=166040
x−y2z=1632=350 --------(2)
By equation (1) × 2 – (2),
x+y2z+x−y2z−x−y2z=24−350
x+y2z=372−50
=322=731hours