Answer:
111 guest
Explanation:
It is given that a restaurant’s dining room measures 30 ft by 40 ft.
Area of a rectangle is

Area of the restaurant’s dining room floor is


The area of the floor is 1200 square feet.
It is given that the fire code requires one square meter per guest.
We know that
1 square ft = 0.092903 square meter
1200 square ft = 1200 × 0.092903 square meter
1200 square ft = 111.4836 square meter
The number of guests can not be a fraction values. So approx the value to the preceding integer.

Therefore, the seating capacity of restaurant is 111.