Answer:
Wet Suit Willy
Step-by-step explanation:
To find boxes per dive, divide boxes by dives:
Sam: 33/11 = 3 . . . boxes per dive
Willy: 81/18 = 4.5 . . . boxes per dive
Dan: 104/26 = 4 . . . boxes per dive
Wet Suit Willy found the most treasure boxes per dive: 4.5.