Hi @najia.hashim ,
This is a tricky area! No worries!
In your first exam you would round up to the nearest full occupant (because you can’t cut occupants in half). This is rounding to the most stringent value (in the eyes of the code) because you have to account for exit widths of one more full person.
You must round up for plumbing fixture counts as you’ve described.
And I think you were correct in both of your assessments, there was just some confusion about what was most stringent as far as occupants where the building code is concerned!
This question gets asked a lot.
Check out some of the previous posts on the community tackling this question below:
Hope this helps!
-Darion