Dear Student,
You are definitely not clear with your question as you haven't specifically mentioned the college you are asking about. The number of seats for b.com may vary from college to college likewise fee structure for b.com or any other course also does varies from college to college. In case of any query like such or regarding fee structure I may suggest you to directly approach college's official website or call on it's admissions office number.
Hope this might help you.

The total number of seats vary college and university wise so please be specific with its name.