I know this is a repost but I have a question.

Assume y = mx + b If the units for x is units of meters and the units for y units of seconds, then what must the units for (m) and (b) be?

I don't understand how you got b? can you explain?
y = mx + b
s = (s/m) * m +b
s = s + b (m cancel out)
s - s = b ?

How did you get s for b?
s = s/m * m + s

these are units, not variables.

Units on the left must be the same as units on the right.