Solution: Let the number of layers of the third layer be X, then the number of layers of the second layer is 7/8x, the number of layers of the first layer is 7/8x+5, and the number of layers of the fourth layer is 5/6x. The equation is:
7/8x+5+7/8x+x+5/6x=263
43/ 12x=258
X=72 (Ben)
The second floor: 7/8×72=63 (Ben)
The first floor: 63+5=68 (Ben)
The fourth floor: 5/6×72=60 (Ben)