12(X+Y)= 1

1-3/ 10= 14X

X= 1/20 Y= 1/30。

The work efficiency of A is 1/20, and that of B is 1/30.

Party B's vacation days are 14 days, and General Manager B has worked for 3/ 10÷ 1/30=9 days.

It is problematic for B to take a few days off at the end of this question. The number of days of rest for B is actually the number of days of work behind A.