The direct variation formula is
.
(Substitute
)
(Multiply:
)
Apply division property of equality: If a = b then
.
(Divide each side by 60)
(Cancel common terms)
(Divide:
)
The direct variation equation is
.
Substitute
in direct variation equation.

Apply multiplication property of equality: If a = b then
.
(Multiply each side by 4) \ \
(Cancel common terms) \ \
(Multiply:
) \ \
Apply division property of equality: If a = b then
.
\
(Divide each side by 3)
(Cancel common terms)
(Simplify)
The value of
.