of a work in 30 days ∴W can do the complete work in 120 days. X can do
1
4
of the work in 10 days ∴X can do the complete work in 40 days. Y can do 40% of the work in 40 days. ⇒Y can do 100% of the work in 100 days ∴Y can do the complete work in 100 days. Z can do
1
3
of the work in 13 days. ∴Z can do the complete work in 39 days. Hence, it is clear from above results that Z will complete the work first.