#### Answer

Although the statement would be correct in some specific cases, the statement does not make sense in general.

#### Work Step by Step

Let's suppose we want to convert 24 inches from units of inches to units of feet. In this case, we need to introduce the units of feet.
$24~in = \frac{24~in}{1}\times \frac{1~ft}{12~in} = 2~ft$
In this example, we needed to put the units of feet in the numerator and not in the denominator. In some cases, we need to put the units to be introduced in the numerator and in other cases, we need to put the units to be introduced in the denominator.
Therefore, although the statement would be correct in some specific cases, the statement does not make sense in general.