B)
Average = Sum of observations/Number of observations
Let the number of employees be x.
Given, the average salary per head of all the employees in a company is Rs. 180
So, the sum of salary of all the employees in the company = Rs.180x
Given, the average salary of 24 employees is Rs. 1040
So, the total salary of 24employees = 1040 × 24 = Rs. 24960
Given, the average salary per head of the result is Rs. 160.
Number of remaining employees = x – 24
Then, total salary of the remaining employees = 160× (x – 24)
∴ 24960 + 160 × (x – 24) = 180x
⇒ 24960+ 160x - 3840 = 180x
⇒ 20x = 2112
⇒ x = 1056