So it is 3 cat-minutes per mouse, which means 300 cat-minutes for 100 mice. To accomplish 300 cat-minutes of work in 100 minutes requires 3 cats working in principle. However, this is not taking into account the overhead required for team meetings, paperwork, and management, so you need a manager, an extra worker, and a secretary cat for a total of 6 cats. Of course, while one of these expert cats may eat one mouse in 3 minutes for very little reward eating 2 mice in 6 minutes requires more incentives and 3 mice in 9 minutes even more. What is more is that the incentives become much more expensive as the number of mice in a single shift increases. The company had to hire a financial cat to determine the best allocation of resources, and he determined that after 4 mice the incentives become too expensive, so about 25 cats are needed. Now, in principle 25 cats could accomplish the job in about 12 minutes, leaving each cat 88 minutes to spare. So the original manager cat was promoted to upper management decided to recruit "working managers" from within the pool of worker cats and have the worker cats take on most of the additional paperwork requirements that such a large workforce generates. So the final tally is 28 cats.