Al atomic mass 26.98 gm/mole
60.0 / 26.98 = 2.22 moles of Aluminum (3 sig digits)
each 2 moles of Aluminum produce ONE mole of Aluminum oxide
2.22 moles Al / 2 moles Al/ Al2O3 = 1.11 moles Aluminum oxide
1.11 moles Aluminum Oxide * 101.96 g/mole = 113 gm aluminum oxide (3 sig digits)