If the average over 10 months was 120k, the total earned over 10 months was 10*120k. In November, they made 3*120k, and in December, 5*120k. So the total earned in the year is:
10*120k + 3*120k + 5*120k = (10+3+5)(120k) = 18*120k
The average for the year is (18)(120k)/12, and sure enough, the 12 cancels, so we get 18*10k = 180k.
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