
Explanation:
Sales network-/26-This will provide up to 62 usable IP addresses (64-2 for subnet and broadcast IP) HR network - /27-This will provide for up to 30 usable IP's (32-2) IT - /28-This will provide for up to 14 usable IP's (16-2) Finance - /26-Note that a /27 is 32 IP addresses but 2 of those are reserved for the network and broadcast IP's and can't be used for hosts.
Marketing - /28
If we add up how many IP blocks are used that is 64+32+16+64+16=192.
A /24 contains 256 IP addresses, so 256-192=64.
So the last unused box should be a /26, which equates to 64 addresses