Let's assign a variable and write expressions for the food cost options...
x=number of attendees
15.95x+30....expression, cost of catering
12.75x+96....expression, cost of cooking
We can now write a strict inequality with the above expressions such that the cost of catering is a better deal than cooking (per the problem statement) and solve for "x", the number of attendees...
(cost of catering) < (cost of cooking)
15.95x+30 < 12.75x+96...substitute expressions
3.2x+30 < 96..................subtract 12.75x, both
sides
3.2x < 66..................subtract 30, both sides
∴ x < 20.63.............divide both sides by 3.2
In the context of the problem, "x=20.63" attendees means that 20.63 attendees will produce an equal cost for catering and cooking options. For "x<20.63" means catering in will be the better deal.
First integer less than 20.63 is 20 (cannot have a fraction of a person). So maximum 20 people ARE attending. Problem asks for "smallest number of people NOT attending.
(35 invitees) - (20 attendees) = (15 declines)
So, minimum 15 declines make catering a better deal. I will leave you to substitute various values into the above expressions to calculate and compare costs.
Note:
You can also solve this problem by graphing inequalities (set above expressions equal to "y" and graph) and parameters from the problem statement.