It is a very conceptual question .
there 2 virtual address that is being referred one is 10(instruction) and the other is 70(load 70 in R1).
for 10 as the page is ZERO will get mapped to 1 frame and the decmal offset is 10 mod 32 =0.3125
so 1+0.3125 =1.3125
so 1.3125*32=42 which is physical adress.
for the 70 virtual adress
the page is (70/32=2.1875) "2" and the offset is 0.1875
so frame will be 3 and the offset is same which will result in 3.1875 to get physical address 3.1875*32 = 102