For the school concert band performance, student tickets cost $8 each and adult tickets cost $12 each. The sellers collected $3,200 from 300 tickets sold. How many adult tickets and student tickets were sold?

Let a be the number of adult tickets and s the number of student tickets. Since 300 tickets were sold, a + s = 300; the total revenue was 12a + 8s = 3,200. If all 300 tickets were student tickets, they would bring in $2,400, so the extra $800 came from adult tickets costing $4 more each. Thus 800 ÷ 4 = 200 adult tickets, leaving 300 − 200 = 100 student tickets. Choice D is correct.

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