When arranging people (A, B, C, D, E) in seats (1,2,3,4,5), why isn't it same to count with reference to seats eg. (number of people can sit in seat number 1) * (number of people can sit in seat number 2) *.. * (number of people can sit in seat number 5)
in place of setting people as reference reference? eg.
(number of seats A can take) * (number of seats B can take) *.. * (number of seats E can take)?
Example. In how many ways can 5 girls (A, B, C, D, E) can sit on five chairs (1, 2, 3, 4, 5) if girl A does not want to sit on chair number 1 or chair number 2 and girl B wants to sit on 3rd or 4rth chair?
considering seats 3*2*3*2*1 (for seat number one to five respectively)
but when considering people
2*2*3*2*1 (for girls A, B, C, D, E)
Another example,
How to put 3 balls in 5 urns (where an urn can have any number of balls)?
I can put each ball in 5 urns: $$5^{3}$$ ways or I can select $5\choose 3$ urns and put 3! on the selected ones.
EDIT: replaced $3^{5}$ to $5^{3}$