Solution:Let the efficiency of a man and a child be ‘M’ units per hour and ‘C’ units per hour, respectively
16M × 8 × 10 = 32C × 10 × 16
1280M = 5120C
1M = 4C
1C = (M/4)
Efficiency of 28 children = 28C = (28M/4) = ‘7M’ units per hour
efficiency of 13 men and 28 children = 13M + 28C
= (13M + 7M) = ‘20M’ units/hour
Let the time taken by 13 men and 28 children to cut the same tree be ‘t’ hours
So, 16M × 8 × 10 = (13M + 28C) × t
16M × 8 × 10 = (13M + (28M/4)) × t
16M × 8 × 10 = (13M + 7M) × t
16M × 8 × 10 = 20M × t
t = {(16M × 8 × 10)/20M} = 64