It's not a theory, its a conversion. 2.54 cm = 1 inch
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One inch is equivalent to 2.54 centimeters. This conversion factor is used to convert measurements between the two units.
There are 2.54 centimeters in one inch. Therefore to get amount of inches in centimeters, value of centimeters has to be divided by amount of centimeters in one inch: 60 centimeters = 60 / 2.54 = 23.622 inches
There are approximately 116.84 centimeters in 46 inches.
4.5 inches is approximately equal to 11.43 centimeters.
There are 12.7 centimeters in 5 inches.
There are approximately 72.44 inches in 184 centimeters.