Predict the result Using eight fluid ounces per cup, convert 140 fluid ounces to cups. Set up the model Put fluid ounces in the denominator of the conversion factor. That cancels the original unit and leaves cups. Work the example Divide one hundred forty by eight. The amount is seventeen and one half cups. Check the result Using 5280 feet per mile, convert five and three fourths miles to feet. Take eight seconds to think before the answer appears. [Eight-second silent pause to work; the answer remains hidden.] The distance is thirty thousand three hundred sixty feet. Interpret the result A correct conversion preserves the quantity and changes only its unit.