Hlookup performs the same function as Vlookup, but looks up data that has been formatted by rows. Hlookup searches for a value in the top row of a table, and then returns a value in the same column from a row you specify in the table or array.
$112 because 10 times 10 is one hundred , and then 6 people can fit in a raft so one would hold 6 people and the other would hold the remaining 4 and that's two rafts... 6+6=12 and 12+100 = 112
