The number of seats in the theater can be calculated by multiplying the number of seats in each row by the number of rows. In this item, we are not given the number of seats present in each row. For the purpose of representation in this item, we let S be the number of seats in each row such that the total number of seats,
Total number of seats = (number of rows)(number of seat / row)
Total number of seats = nS = Sn