Find closest multiple of $64$ to $438$. We see that $6 \times 64 = 384$ is the nearest. Now subtract $384$ from $438$ to get reminder $54$. Add $6$ to quotient.
Find closest multiple of $64$ to $544$. We see that $8 \times 64 = 512$ is the nearest. Now subtract $512$ from $544$ to get reminder $32$. Add $8$ to quotient.
Since $32$ is less than $64$, stop the division. The reminder is $32$. The topmost line $0068$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $68$.