With these types of problems, all you need to do is convert the given numbers to the proper terms and then use them to create the desired fraction.
First, you should convert both of the terms to miles and hours respectively.
2.60 km x 0.621 miles/km = 1.61 miles
32.8 s x 1 min/60s x 1 hr/60min = 0.00911 hours
Now, you have to divide your miles by the hours.
1.61 miles/0.00911 hours = 177 miles/hr
Since the direction of the given distance and the solution desired are identical, no further changes are needed.