In this research, we examined the impact of background music on work efficiency using both biological data and subjective evaluations from participants. Cerebral blood flow measurements provided the biological data, while participants' subjective evaluations were gathered using a Visual Analog Scale (VAS) questionnaire. We employed basic statistical methods, correlation coefficients, graphical representations, and t-tests to identify significant differences. Our findings suggest that both the number of correct responses and the cerebral blood flow in the left frontal region increased significantly when participants engaged in calculation tasks with background music.