Given that 60 cans of soup are to be displayed in 10 equal rows. The unit rate for the number of cans to be displayed in one row is given by number of cans per row.
This is given by the fraction 60 over 10.
The fraction 10 over 60 is not used to represent this situation because the fraction 10 over 60 gives the number of rows which is needed for 1 can. That is number of rows per can. But there is nothing like a fraction of a row. Hence the fraction 10 over 60 cannot be used to represent the situation.