Recall that 1 foot = 12 inches
Therefore, since tortoise A walks at a speed of 61 feet per hour, we need to convert this to inches per minute
1 foot = 12 inches
61 feet = "x" inches
By cross- multiplying we have:
x = 61 * 12
= 732 inches
Thus, 61 feet per hour becomes

Since Tortoise A now walks at a speed of 12.2 inches per minute, we can say that tortoise A travels faster than tortoise B