Pressure at head level $=p_{\text {heart }}-\rho g h$
$=13.3-10^3 \times 10 \times 0.4$ $=9.3 \,kPa$
Pressure at foot level $=p_{\text {heart }}+\rho g h$
$=13.3+10^3 \times 10 \times 1.3$ $=26.3 \,kPa$
So, ratio $=\frac{26.3}{9.3} \approx 2.9$ or $3$

( $g$ $ =$ acceleration due to gravity $= 10$ $ ms^{^{-2}} )$
(The coefficient of viscosity of water is $9.8 \times 10^{-6}$ $\left.\mathrm{N} \mathrm{s} / \mathrm{m}^2\right)$