According to the question, A can do a job in 12 days, which means A can do one-twelfth of total work in one day.
So, A′s one day work is equal 112
B is 60% more efficient than A.
So, B can do 60% more work than what A does in one day.
B′S one day work is equal to 112+60%
i.e., 112+120, which is 60.
⇒560+360=860⇒17.5
So, B can do the same work in 7.5 days or 7 days and 12 hours.