Let $x$ be the number of men required to comlpete the work in time.
Here, 60 men have comletes $2/3$ of the work in 32 days.
We have to find how many men will complete the remaing $1/3$ of work in remaining 62 - 32 i.e. 30days.

Men	Work	Days
60	2/3	32
x	1/3	30

days 30:32  60:x   Less days, more man
Work $2/3:1/3$     men : men  Less work, Less man
Thus, x =${32 × {1/3} × 60}/ {30 ×{2/3}}$ = 32 men
Hence, 32 men will be required to complete remaining work.