The reflection and transmission coefficients can be calculated using the following formulas:
\[
R = \frac{Z_2 - Z_1}{Z_2 + Z_1}, \quad T = \frac{2 Z_2}{Z_2 + Z_1}
\]
where:
- \( R \) is the reflection coefficient,
- \( T \) is the transmission coefficient,
- \( Z_1 \) and \( Z_2 \) are the acoustic impedances of layers P and Q, respectively.
The acoustic impedance is given by:
\[
Z = \rho \times V
\]
where:
- \( \rho \) is the density of the material, and
- \( V \) is the velocity of the compressional wave in the material.
For layer P:
\[
Z_1 = 2400 \times 2.7 = 6480 \, {kg/m}^2{s}
\]
For layer Q:
\[
Z_2 = 2600 \times 3.5 = 9100 \, {kg/m}^2{s}
\]
Now, calculate the reflection and transmission coefficients:
\[
R = \frac{9100 - 6480}{9100 + 6480} = 0.18, \quad T = \frac{2 \times 9100}{9100 + 6480} = 0.82
\]
Thus, the ratio of reflection coefficient to transmission coefficient is:
\[
\frac{R}{T} = \frac{0.18}{0.82} = 0.22
\]
Therefore, the ratio of reflection coefficient to transmission coefficient is between 0.18 and 0.23.