Step 1: Moles of acetate consumed.
1 mole/L acetate ion is consumed = 59 g acetate.
Step 2: COD exerted.
1 g acetate = 1.07 g COD.
Therefore, 59 g acetate = \( 59 \times 1.07 = 63.13 \, \text{g COD} \).
Step 3: Biomass produced.
From stoichiometry, 0.0295 mol biomass (C\(_5\)H\(_7\)O\(_2\)N) is formed per 1 mol acetate.
Mass of biomass = \( 0.0295 \times 113 = 3.3335 \, \text{g VSS} \).
Step 4: Observed yield.
\[
Y = \frac{\text{Mass of VSS produced}}{\text{Mass of COD consumed}} = \frac{3.3335}{6.813} = 0.49 \, \text{g VSS/g COD}
\]
Final Answer:
\[
\boxed{0.49 \, \text{g VSS/g COD}}
\]