Set theory is the branch of mathematics that studies sets, which are collections of objects. Although any type of object can be collected into a set, set theory is applied most often to objects that are relevant to mathematics.In set theory, the union (denoted as ∪) of a collection of sets is the set of all distinct elements in the collection. The union of a collection of sets
gives a set
.the intersection (denoted as ∩) of two sets A and B is the set that contains all elements of A that also belong to B (or equivalently, all elements of B that also belong to A), but no other elements.These both can define us what is Universal Set U .The language of set theory is used in the definitions of nearly all mathematical objects, such as functions, and concepts of set theory are integrated throughout the mathematics curriculum. Elementary facts about sets and set membership can be introduced in primary school, along with Venn and Euler diagrams, to study collections of commonplace physical objects. elementary algebra practice such as set union and intersection can be studied in this context. More advanced concepts such as cardinality are a standard part of the undergraduate mathematics curriculum.Let’s see an example from free math answers 
S ∩ B U M = n(S)+n(B)+n(M) – n(S∩B) – n(B∩M) – n(M∩S)+n(S∩B∩M)+vehicle investment
275 = 145+90+72+-47-40-39+x+75
275 = 307-126+75+x
x = 19
number of employees invested in all three = 19
