The same way you would if there was no decimal
The answer to your problem is going to be that there is a total of 432 seats in each movie area. you get this by multiplying 18 and 24 together. this is because there is 24 seats in each of the 18 rows. it is the same as finding the area of a rectangle, length * width.
Assuming the highest score for a test is 100.
Highest possible total scores for 4 tests = 71 + 78 + 81 + 100 = 330
Highest possible average score for 4 tests = 330 ÷ 4 = 82.5
Answer: 82.5