The actual is 60 feet long, the drawing is only 1 foot long. So the scale factor must be 1/60. You know that the scale factor has to be less than one in this case because you're going from a bigger measurement to a smaller measurement(60 to 1).
This expression is correct. It shows the price John pays for the jeans on the left side of the + symbol (30n), and the amount of tax he has to pay on the right side of the symbol (0.08(30n)).
