PART A - Thirteen times eight equals 104. That is the number of seats that there is. Therefore, $66 times 104 is $6864.
PART B - Twenty four times five is 120 which is the number of seats. Then 120 times $45 is $5400.
PART C - Since the lower field makes $6864 and the upper level makes $5400, the lower field makes more money.