Answer:
B. It makes more sense to find an underestimate to make sure there are enough seats for everybody who buys a ticket to the show.
Step-by-step explanation:
Since in the question it is mentioned that there is 56 seats in an auditorium and 32 seats in each row
So this would create more sense to determine the underestimate as there is a sufficient seats for purchasing a tickets to the show
Therefore the option b is correct