David W. answered 05/19/15
Experienced Prof
The work in man-days (now, person-days) is the about of effort required to dig the trench. This trench takes 18*12 = 216 man-days to dig. And, at $300/man-day (for example) you could calculate the cost of digging the trench.
Now, 9 men will take longer. They will take 216 man-days / 9 men = 24 days. (note: getting the units straight is important here).
Simply,
12*18 = 9*x
S S.
05/19/15