Convert from pie [Spanish] to U

Unit Definition (pie [Spanish])
The pie is a traditional foot of Spain. The pie equals 1/3 vara or 12 pulgadas. The pie used in Spain is about 27.86 centimeters or 10.97 inches, but in Spanish Latin America the pie is generally longer.

Unit Definition (U)
The U is a unit of distance used to measure the height of the standard racks in which audio, video, or computer components are mounted. 1U is equal to 1.75 inches (44.45 millimeters), so that, for example, a 2U component is 3.5 inches high, and a 22U rack houses a stack of components 38.5 inches high.