Conversion factors are the numbers for which we need to multiply a certain variable to convert it to another unit. In this case we need to convert gallons to cups, which have a conversion factor of 16 and minutes to seconds, which has a conversion rate of 60. Doing this we have:
[tex]\text{capacity = 24 gallons }\cdot\text{ 16 = }384\text{ cups}[/tex][tex]\text{time = 5 minutes }\cdot\text{ 60 = }300\text{ s}[/tex]
The rate is:
[tex]\text{rate = }\frac{384}{300}\text{ = }1.28\text{ }\frac{cups}{s}[/tex]
