Correct option is C
Let the efficiency of a man and a woman be m and w units/day respectively.
ATQ,
(10×m+8×w)×20=(12×m+14×w)×15
40m+32w=36m+42w
40m-36m=42w-32w
4m=10w

Total work = (10×5a+8×2a)×20=1320a units
Value of Y =

Required value 2Y = 132