To solve this problem we will apply the concept designed to generate the conversion from one unit to another. Basically, what is sought is to eliminate the units of the denominator and the numerator of the conversion factor and the unit to be converted respectively, leaving the units of the new unit. In mathematical terms this is,
If we want to convert 28.4in then the conversion factor versus the unit would be
Therefore the factor of conversion will be 2.54 and the final units for the value given is 72.136cm