Let the required number of men be x.
More working hours ⇒ less men required.
∴ It is inverse proportion.
∴ Multiplying factor is 12/14
Also more number of days ⇒ less men
∴ It is an inverse proportion.
∴ Multiplying factor is 18/20
∴ x = 210 × 12/14 × 18/20 = 162 men
162 men are required.