let's bear in mind that there are, 5280 feet in 1 mile, and that there are 60 minutes in 1 hour and 60 seconds in 1 minute.
[tex]\bf \cfrac{176 \underline{ft}}{\underline{sec}}\cdot \cfrac{mi}{5280 \underline{{ft}}}\cdot \cfrac{60 \underline{sec}}{\underline{min}}\cdot \cfrac{60 \underline{min}}{hr}\implies \cfrac{176\cdot 60\cdot 60 mi}{5280 hr}\implies 120~\frac{mi}{hr}[/tex]
bear in mind that we can flip those fractions upside-down, as needed, and the rate remains, we'd flip them to cancel a unit.
