She is buying 1 pencil each for 315 students. So that means she has to buy a total of 315 (315 x 1 = 315) pencils.
However, she has to buy the pencils in packs of 10. So, 315/10 = 31.5
But the problem is that she cannot buy half a box. And if she needs 315 pencils, she can not buy 31 packs because then she will need 5 more pencils. So it is better for her to buy 32 packs and get 5 extra pencils.
In questions like this, you need to always round up. Even if she needed 311 pencils, she would still have to buy 32 boxes.
Hope that helped :)