2A basic mathematical identity is that multiplication of any quantity by 1 does not change the value of that original quantity. If we multiply some quantity by a fraction having a physical value of 1, no matter how strange-looking that fraction may appear, the value of the original quantity will be left intact. The goal here is to judiciously choose a fraction with a physical value of 1 but with its units of measurement so arranged that we cancel out the original quantity’s unit(s) and replace them with the units we desire.