Bug P has moved to +12 in 4 seconds, so is moving +3 units in each second.
.. x = 3t
Bug N has moved to -8 in 4 seconds, so is moving -2 units in each second.
.. y = -2t
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"per" means "divided by" (and vice versa), so -8 units per 4 seconds means
.. (-8 units)/(4 seconds) = -2 units/second . . . . . . . . reduce the fraction
When you multiply this fraction by a number of seconds, you cancel the "seconds" and the result is some number of units. For example,
.. (-2 units/second)*(4 second) = -8 units·second/second = -8 units
That is, speed multiplied by time gives distance.
In the equations above, we understand that the "3" means "3 units/second", and the "t" means "t seconds". Then when you multiply, the resulting x means "x units". The measures are usually left off and the equations are understood to give correct results when the variables have appropriate measures.