Answer:
<em>Value</em><em> </em><em>of</em><em> </em><em>p</em><em> </em><em>is</em><em> </em><em>14</em>
Step-by-step explanation:

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Can you give more information?
To change it into minutes you want to do unit analysis
105.6 L / h × 1h / 60 minutes
so 105.6L times 1h divided by 60 gives you:
1.76L / minute
Since it is area the best measurement would be square meters.