Percent error is given by formula

Error calculation for Amanda:
Accurate measurement value of the top of desk = 80 cm
Measured value by Amanda = 82.4
Error = 82.4-82 = 2.4
Now plug these values to find the percent error.

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Error calculation for Dwayne:
Accurate measurement value of the cabinet = 137.2 cm
Measured value by Dwayne = 140
Error = 140-137.2= 2.8
Now plug these values to find the percent error.

3% is clearly more than 2%.
Hence final answer will be:
Amanda has greater percent error than Dwayne.