Hi Bob. R
452 mezzanine seats
You can solve with 3 variables but they quickly reduce to two variables according to the second sentence
First you have totals
Total seats 1320
Total sales $39420
Then you have types of seat and their costs
Let
x = floor seats at $50 each
y = mezzanine seats at $35 each
z = balcony seats at $20 each
According to the second sentence
balcony seats = floor seats + mezzanine seats
z = x + y
So we can get rid of z with substitution
x + y + z = 1320 seats
Is also
x + y +(x + y) = 1320
2x + 2y = 1320
Moving just a little further
y = 660 -x
And for cost
50x + 35y + 20z = 39420
Is
50x + 35y + 20(x + y) = 39420
50x + 35y + 20x + 20y = 39420
70x + 55y = 39420
Then we can solve for x with substitution
70x + 55(660 -x) = 39420
Then go back and substitute in values to obtain both y and z where z = x + y
Give it a try