As, the number of days computed by 8 men to finish the piece of work = 40 days
The number of days computed by 1 man to finish the piece of work = 40 × 8 = 320 days
So, the number of days computed by 10 men to finish the piece of work = = 32 days
Hence, the correct alternative is option (b).
Note: This is the case of inverse variation. More men needs less time to finish the same work.