Akey element in a culture's development is called what

Well i know these two there is Nonmaterial culture and that means the beliefs, symbols, and language that define a society. and Material culture and that includes all the society’s physical objects, such as its tools and technology, clothing, eating utensils, and means of transportation.

What you must do for this case is to know first how many employees are engineers in the product development division.  we have then:   (60) * (1/3) = 20  then, 40% of the engineers are:   (0.40) * (20) = 8  therefore they will remain:   20-8 = 12  answer:   12 engineers will remain in the product development department