ANSWER:
Conference room: 14 attendees
Ballroom: 46 attendees
Explanation:
We have the following:
x : Number of attendees the conference room can accommodate
y : Number of attendees the ballroom can accommodate
With the data from the statement, we can establish the following augmented matrix:

We solve the matrix as follows:

Therefore:
Each conference room can accommodate 14 attendees and every ballroom can accommodate 46 attendees.