According to the given information, 80 represents 40% of the total number of seats. Taking x as the number of seat, x times 0.40 is 80:
[tex]0.40x=80[/tex]Use this information and equation to find x:
[tex]\begin{gathered} x=\frac{80}{0.40} \\ x=200 \end{gathered}[/tex]It means that there are 200 seats in the theather.