P can do the complete work in = 12x8 = 96 hours.
AQ can do the complete work in = 8 x 10 = 80 hours.
In 1 hour P can part of the work
and In 1 hour Q can do of the work
(P + Q) can do in 1 hour = part of the work
(P + Q) can do in 8 hour = part of the work
1 of the work is done in = day.