Quantity relationship: A processing payment+B processing payment = 1440 yuan.

Solution: Suppose that there are X people processing Part A on this day, then 16-X people processing Part B.

5X * 16+4( 16-x)* 24 = 1440

80X + (64-4X) * 24= 1440

80X + 1536-96X= 1440

80X -96X= 1440 - 1536

- 16X=-96

X=6

A: There are six workers processing a part.