It’s a conversion method, converting 80 mi/hr to ft/s, see how many ft is in a mile and how many seconds in an hour. When you set the equation (80/1) you follow by trying to eliminate one of the measurements, so to cancel 80mi put how many miles in a foot (5280ft) in a mile on top of (1 mi). So now you’ve canceled mi and next is to cancel hr. So you put 1 hour on top of 3600 sec. Then cancelling hr and mi. Multiply the top numbers and divide it by the bottom and you have an answer

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