500 accounts which are visited six times a year = 3,000 visits totally
    3000 visits * 2 hours each = 6,000 hours of visits
    Travel and administration time = 6,000 hours
    Spiro therefore needs 12,000 hours

    One salesperson works 40 hours/week * 50 weeks = 2,000 hours
    To get 12,000 hours: 12,000/2,000 = 6 salespeople.

The correct answer is b).
 
14.    Spiro Corp. has found that an effective salesperson should call on each account about six times a year and spend about two hours per sales call. Every salesperson works a 40-hour week and takes off two weeks for vacation each year. A salesperson must spend half of his time on travel and administration. Approximately how many salespeople does Spiro need to service 500 accounts?

    a)    2
    b)    6
    c)    12
    d)    30
    e)    There is not enough information to determine the answer.