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A group of $\mathrm{N}$ people worked on a project. They finished $35 \%$ of the project by working $7$ hours a day for $10$ days. Thereafter, $10$ people left the group and the remaining people finished the rest of the project in $14$ days by working $10$ hours a day. Then the value of $\mathrm{N}$ is

- $150$
- $36$
- $140$
- $23$