Answer:
78
Step-by-step explanation:
for the right side we can just do 14*2 since there are two people per seat and 14 rows14 *2 is 28
for the left side we just do 14*3 since there are three people per seat and 14 rows
14*3 is 42
Then we have to add the 8 students that can fit in the very back seat
42 + 28 + 8
28 + 8 is 36
42 + 36 = 78
Answer: $3,250
5% is the same as 0.05
$65,000 x 0.05 = $3,250
