Final answer:
Conversion factor 'b. mass of any substance to moles' depends on the molar mass determined by the substance's formula, which makes it unique for each substance.
Step-by-step explanation:
The conversion factor that depends on the formula of the substance is b. mass of any substance to moles. This is because the mass of a substance is converted into moles using the molar mass of that substance, which is determined from its formula. The molar mass is unique to each substance and is expressed in grams per mole. For example, the molar mass of water (H2O) is 18.015 g/mol, because it has 2 moles of hydrogen atoms (about 1.008 g/mol each) and 1 mole of an oxygen atom (about 15.999 g/mol).
Other conversions, such as moles of any substance to number of particles, volume of gas (STP) to moles, and density of gas (STP) to molar mass, do not depend on the chemical formula because they rely on constants like Avogadro's number and the molar volume of a gas at STP to complete the conversion.