If the question relates to the ratio 21 : 8 compared with 3 : 1 then they are not equal.
Dividing both parts of the first ratio by 8 gives 2⅝ : 1.
However, 21 : 7 is equivalent to 3 : 1 as division of both parts of the first ratio by 7 gives 3 : 1.
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Percent or percentage equates to hundredths. As 218 is equivalent to 100% then 40% off of 218 leaves 60% of 218. 218 x 60/100 = 130.8
31 Weeks (rounded down)
an equivalent ratio is a ratio that you can both divide the top/bottom number evenly.
A conversion factor is a ratio equivalent to one.