/WORK_FILES=nn
    /WORK_FILES=0 (default if qualifier is omitted)
    /WORK_FILES=2 (default if qualifier is entered with no value)

    Specifies that work files are to be used if the /SORT qualifier
    is specified. You can specify a value from 0 to 10 for nn. This
    qualifier has no effect if /SORT is not specified.