The museum require 2 tour guide for 28 visitors
then
the number visitor require for 1 guide = 28/2 =14 visitors
Then the for the 12 guides the number of visitor will be equal to the 12 times the visitor are require for 1 guide
For 12 guides there will be 168 visitor
So, the statement : There are 168 visitors and 12 guides in the museum
The statement is correct