item a)
If it have a cost of $23/4h, to calculate the value per hour we just need to do this division.
And this is our result. It costs 5.75 dollars per hour.
Item b)
This one is the same thing. We have a rate of 7 acre/45 pounds, for 1 pound we just do the division.
And this is our answer. With one pound we can plant 0.16 acres.