I just do not understand dimensional analysis. Can anybody explain this question:

32 cm = ?m
---- ----
s min

Although your dimension labels to not seem to be lined up correctly, it looks like you are being asked to convert 32 cm/s to ? meters/minute. You can do that by multiplying 32 cm/s by (1 m/100 cm)* (60 s/min), as follows:
32 cm/s x (1 m/100 cm) x (60 s/min)
= 19.2 m/min
Dimensions that appear in both numerators and denominators cancel out. Note that the numerator and denominator of the conversion factors correspond to the same actual amount of the physical quantity (i.e, 60 s = 1 minute of time)

Thank you drwls.
That helps so much!