Think of the amount 3/5 of an hour. What do you multiply 3/5 hour by to get 1 hour? You multiply 3/5 by its reciprocal, 5/3, to get 1, since 3/5 * 5/3 = 15/15 = 1.
Since you multiply the time by 5/3 to get 1 hour, you also multiply the fraction of the allowance by 5/3.
3/4 of the allowance * 5/3 = 15/12 of the allowance = 5/4 of the allowance.