Ok this is easy, it is a pondered average. Once you have the proportion between number of employees in the consulting division and number of employees on finance division you can find easily the solution
in this case you have
twice as many employees in the consulting division as there are in the finance division
so just to give you an example...how the average does not change when you plug different numbers that respesct the ratio....
if we have
4 employees in the Consulting division
2 employees in the Finance division
4(73,000.) + 2(102,000) = 496,000 / 6 = 82,667
or
28 employees in the Consulting division
14 employees in the Finance division
28(73,000.) + 14(102,000) = 3,472,000 / 42 = 82,667
cheers :)
Brasi