y varies inversely with x if there is a constant k such that:

x*y = k

we know that for x = 132, y = 4 and we find k by pluging these values into xy = k:

132*4 = k

k = 528

now the equation for x and y is:

x*y = 528

for y = 32 we have

32x = 528 divide both sides by 32

x = 528/32

x = 16.5