A brain is a resource with finite capacity, and resources have opportunity costs.
Working memory capacity is the aspect of thought responsible for simultaneous storage and processing of information. It allows us to juggle mental tasks, focus on what’s most important and act in the moment. A high working memory capacity has been shown to be closely related to high IQ and academic performance.
There's the germ of another study in the details.
Those who had scored highest for working memory capacity were significantly more accurate in solving the math problems but did poorly at determining how much time had elapsed. They typically exceeded the allotted duration – or lost track of time.

Participants with lower scores for working memory capacity were less accurate on the math problems but better at keeping track of the time.
All those Strict Parents who told their kids "If you spent half the time working the problem that you do fussing about the work" might have had a point. And it boils down to scarcity and opportunity costs.
“Generally it would have been thought that individuals with high working memory would perform better at both tasks – the mathematical problems and keeping track of time,” [psychology doctoral student James] Woehrle says. “But our results suggest an interesting tradeoff, which we had hypothesized.

“We showed that an individual’s ability to control his or her attention affects how he or she perceives the passage of time,” he adds. “Since the math problems were clearly identified as the primary task, the findings appear to support other research suggesting that individuals with higher working memory capacity have better attention control.”

The researchers believe the experiment results would be even more pronounced with more difficult and time-consuming tasks and that people who possess high working memory capacity are likely to experience the time-flies phenomenon more often.

“The punch line is it gives people with a high working memory an excuse for being late,” Woehrle laughs.
The research also suggests that multitasking is counterproductive, akin to shifting focus from the math problems to the clock to the problems...

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