A conversion factor that converts one unit to another unit is equal to (the number in one unit) divided by (the number in another unit) for the same quantity. Example: I own a stick, which I make available for investigation by the international scientific community. A French physicist measures the stick and reports that its length is "une metre exactement". Later, after the specimen is shipped across the channel, a British dockworker intercepts the sticke before its inspection by Customs, measures it, notifies me that its length is "3.28084 feet", notices that the description on the Bill of Lading is mis-spelled, and ships it back to France. After organizing, translating, and synthesizing this data, I conclude that the conversion factor for converting meters to feet is 3.28084 ft/m, and furthermore, that I have no idea where my stick is.
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The question cannot be answered because it is based on an incorrect understanding of a conversion factor. For example, the conversion factor for inches to millimetres is 25.4 mm = 1 inch. It never, ever has the value 1.
An empirical conversion factor.
A product
Factors are divisors. A factor times a factor will equal a product.
In mathematics, specifically algebra, a conversion factor is used to convert a measured quantity to a different unit of measure without changing the relative amount. There are 24 hours in a day, so hours = days x 24. The conversion factor for days to hours is 24.