Answer:
 they are the same
Step-by-step explanation:
The number of guests seated were, in each case, ...
 (guests per table) × (number of tables)
__
For Santa, this product is ...
 X × Y
For Mrs. Claus, this product is ...
 Y × X
The commutative property of multiplication tells you that ...
 XY = YX
The numbers of guests were the same.