Total number of seats = 820
Sale of total tickets = 648
Number of sold tickets guessed by first usher
= 3/4 of 820 = 3/4 x 820 = 615
Number of sold tickets guessed by second usher
= 2/3 of 820 = 2/3 x 820
= 1640 = 546.66 ≈ 547
Since, 615 is more close to 648 than 547.
∴ First usher made the better guess.