Answer: There are 72 seats in order to be very sure of having enough seating.
Explanation:
Since we have given that
Total number of seats is being planned = 120
Percentage of customers demand a smoke free area = 60%
So, Number of seats that should be in the non smoking area in order to be very of having enough seating would be

Hence, there are 72 seats in order to be very sure of having enough seating.