every meter is equal to 100 cm, so Kia had 408 cm. She than cut them into 10 equal pieces, so 408/10 is 40.8. Marta had 540 cm and cut it into 9 pieces, so 540/9 is 60. 60-40.8 (to get the amount of how much more Marta has than Kia) is 19.2. Marta has 19.2 cm more wire than Kia, who has 19.2 less wire.
Hoped this helped :D.