#### Answer

Estimate: 50; Exact: 52

#### Work Step by Step

To estimate the number of acres that can be spread, we first round 625 to 600 and 32,500 to 30,000, then divide the rounded numbers for the total amount of nitrogen sulfate by the amount per acre:
30,000 / 600 = 50
To find the exact number of acres that can be spread, we divide the actual amount of nitrogen sulfate by the actual amount per acre:
32,500 / 625 = 52