Is mechanical work depend on Frame of reference?

I'm sitting in my car driving at 40 mph according to my speedometer. You overtake me at 60 mph according to your speedometer. In my 'frame of reference' you have a speed of 20 mph relative to me. I wait one hour and then see how far away you are. In your frame of reference you've travelled 60 miles. In mine, you've only travelled 20 miles. We disagree on the distances you've travelled.

Since Work is defined as Force x Distance, and two observers will not necessarily agree on the distances travelled, they will therefore not agree on the Work required.

In the above case, for example, we'd get different results for the amount of Work your car had to do against friction because our measurement of Distance isn't the same.

The scorpio A in an inertial reference system and non-inertia is the same in nature but different in value and sign.

Example:

If I go with the speed of 60 km / h and the speed is comparable to a roadside tree is taken as a landmark, is the opposite when I was a landmark tree object will move at the speed of 60 km / h with reverse

( Eccording to Einstein's relativity theory)

work is same in all Inertial Frame. It differs in non inertial frame.

yes it depends.