Use division to solve this problem

At an out door party location, the tables seat 12 guests each, the part host invited 163 people and 9 people responded that they will not attend because they are too busy, what is the fewest number of tables need to seat all of the guests attending the party?

A:12
B:13
C:14
D:15

To find the fewest number of tables needed to seat all of the guests attending the party, we need to divide the total number of guests by the number of guests that can be seated at each table.

Total number of guests = 163 - 9 = 154

Number of guests per table = 12

Number of tables needed = Total number of guests / Number of guests per table

Number of tables needed = 154 / 12

Number of tables needed = 12.83

Since we cannot have a fraction of a table, we need to round up to the nearest whole number.

Number of tables needed = 13

Therefore, the fewest number of tables needed to seat all of the guests attending the party is 13.

The correct answer is B: 13.