=12 Total employee left DWF in year 2016 =(36–12)×
2
3
=16Total employee working in BIM at the end of 2016 = 102 – 12 + 78 – 24 = 144 Total employee working in DWF at the end of 2017 = 84 – 36 + 108 – 16 + 124 – 28 = 236 Required difference = 236 – 144 = 92