Solution:
The question is comparing two quantities - the number of seats and the area of the movie theatre.
Given:

This means the area covered within the auditorium by the 5 seats is 35 square feet.
The dimension of the auditorium is given by;

To get the number of seats in the auditorium, we compare both quantities;
Let x be the total number of seats in the auditorium

Therefore, the total number of seats in the auditorium is approximately 342 seats.
This is because we can not have a seat as a fraction, hence, we discard the remainder.
Hence, we select the whole part alone which is 342 seats.