Concept:Convert the total length to the same unit and divide by the cloth needed for one napkin.Explanation:Total length of cloth =8.4m.Since 1m=100cm, we get 8.4m=8.4×100=840cm.Cloth needed for one napkin =30cm.Number of napkins =30840=28.Answer:28 napkins can be sewn.Correct option: C. 28.