The volume of cube A is equal to the surface area of cube B. If both have integral side lengths, the minimum surface area (in square units) of cube B will be:

Use the fundamental principle of counting. In the first seat, we can choose the seater from the four persons. On the next seat, only 3 people would be available. On the second, there are 2 and finally 1 to the last seat. Multiply all the possible number of seaters,
                                4 x 3 x 2 x 1 = 16
Thus, the answer is letter C.