Answer:
Since this is a linear equation
y = m x + b or
U = m F + b is a linear equation
when ΔF = (212 - 32) = 180
and ΔU = (60 - (-15)) = 75
m = 75 / 180 = 2.4 if converting F to U and a = .417
U = .417 F + b
If F = 32 then U = -15 and
-15 = .417 * 32 + b
b = -15 - 13.3 = -28.3 and our equation becomes
U = .417 F - 28.3
Check: let F = 212
U = .417 * 212 - 28.3 = 60 as it should