Given the word problem, we can deduce the following information:
1. For the quarterly meeting this month, she reserved 4 conference rooms and 3 ballrooms, which can seat a total of 181 attendees.
2. For safety training next month, she reserved 2 conference rooms and 3 ballrooms, which can seat 155 attendees.
To determine the number of attendees can each room accommodate, we note first that the system of equations would be:
![\begin{gathered} 4c+3b=181 \\ 2c+3b=155 \end{gathered}](https://img.qammunity.org/2023/formulas/mathematics/college/fk6wxnf6rppvjsxrzcocadau0x4xlgvkar.png)
where:
c = attendees per conference room
b = attendees per ballroom
Now, we use elimination as shown below:
We subtract the 2nd row from the first row:
Next, we solve for c,
![\begin{gathered} 2c=26 \\ c=(26)/(2) \\ c=13 \end{gathered}](https://img.qammunity.org/2023/formulas/mathematics/college/m1gqkjiblfjatwte6obqk6bivmsawfr6nv.png)
Then, we plug in c=13 into any of the two equations above:
![\begin{gathered} 4c+3b=181 \\ 4(13)+3b=181 \\ Simplify\text{ and rearrange} \\ 52+3b=181 \\ 3b=181-52 \\ 3b=129 \\ b=(129)/(3) \\ Calculate \\ b=43 \end{gathered}](https://img.qammunity.org/2023/formulas/mathematics/college/5xpasbtm9ls94zo6qh0mcp8tbe08v6dni3.png)
Therefore, a conference room can accommodate 13 attendees, while a ballroom can accommodate 43 attendees.