In every rate question, it's appropriate to first create the equilibrium of time -- all represent in the hour, minute, second and so forth. Then try to find the rate of this particular time:
w/60 gallon in x/60 minute or 60w/20x gallon per minute.
y:60w/20x or y:3w/x, which equals to xy/3w.
w/60 gallon in x/60 minute or 60w/20x gallon per minute.
y:60w/20x or y:3w/x, which equals to xy/3w.