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:
![\text{capacity = 24 gallons }\cdot\text{ 16 = }384\text{ cups}](https://img.qammunity.org/2023/formulas/mathematics/college/gdna1b3a64j5yvpoqsj96t1jtlx5lel3da.png)
![\text{time = 5 minutes }\cdot\text{ 60 = }300\text{ s}](https://img.qammunity.org/2023/formulas/mathematics/college/2mglrn4zaklqa9j3z6ywdx4wtljstiuukp.png)
The rate is:
![\text{rate = }(384)/(300)\text{ = }1.28\text{ }(cups)/(s)](https://img.qammunity.org/2023/formulas/mathematics/college/fap02czpnb8ilr7rilwncr767q9p10yrtw.png)