We want to find miles per gallon. Another way of saying miles per gallon is miles/gallon. So we will plug the numbers into this equation:
60 miles/3 gallons = 20 miles/gallon
This is because 60/3=20.
I hope this makes sense.
Now, let's do the same as we did for the previous one here.

notice again, how did we get 84 for the 4th element's coefficient? well 36 * 7 / 3. and so on. And you can just expand it from there.
That would make a rectangular prism with measurements of:
Length = 9
Width = 4
Height = 10
V = lwh
V = 9 * 4 * 10
V = 360