An echo depth is half the sound-speed-times-time path. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
Echo time measures an out-and-back path
The pulse travels at 4 meters per second for 6 seconds, so the checked path is 24 meters.
ct=4⋅6=24m
Depth is half of the round trip
The reflector depth is half of 24 meters, so the accepted depth is 12 meters.