Extra Bytes in IP Fragmentation

I am currently going through my networking slides and was wondering if someone could help me with the concept of fragmentation

so i understand the first part till "108 Bytes" but what I don't understand is this "8 Bytes = 13.5 => 13 * 8 Bytes = 104 Bytes"

what are these extra bytes ?

the rest is clear.

You must fragment the packet payload on eight-byte boundaries. With a 128-byte MTU, the largest payload fragment you can have is 104 bytes, which is smaller than simply subtracting the IP header from the MTU (108 bytes). What the text is telling you that subtracting the packet header size (20 bytes) from the MTU, the next smaller fragment size divisible by eight is 104 bytes.

RFC 791, Internet Protocol has a complete description of how IP fragmentation works:

Fragmentation

Fragmentation of an internet datagram is necessary when it originates in a local net that allows a large packet size and must traverse a local net that limits packets to a smaller size to reach its destination.

An internet datagram can be marked "don't fragment." Any internet datagram so marked is not to be internet fragmented under any circumstances. If internet datagram marked don't fragment cannot be delivered to its destination without fragmenting it, it is to be discarded instead.

Fragmentation, transmission and reassembly across a local network which is invisible to the internet protocol module is called intranet fragmentation and may be used [6].

The internet fragmentation and reassembly procedure needs to be able to break a datagram into an almost arbitrary number of pieces that can be later reassembled. The receiver of the fragments uses the identification field to ensure that fragments of different datagrams are not mixed. The fragment offset field tells the receiver the position of a fragment in the original datagram. The fragment offset and length determine the portion of the original datagram covered by this fragment. The more-fragments flag indicates (by being reset) the last fragment. These fields provide sufficient information to reassemble datagrams.

The identification field is used to distinguish the fragments of one datagram from those of another. The originating protocol module of an internet datagram sets the identification field to a value that must be unique for that source-destination pair and protocol for the time the datagram will be active in the internet system. The originating protocol module of a complete datagram sets the more-fragments flag to zero and the fragment offset to zero.

To fragment a long internet datagram, an internet protocol module (for example, in a gateway), creates two new internet datagrams and copies the contents of the internet header fields from the long datagram into both new internet headers. The data of the long datagram is divided into two portions on a 8 octet (64 bit) boundary (the second portion might not be an integral multiple of 8 octets, but the first must be). Call the number of 8 octet blocks in the first portion NFB (for Number of Fragment Blocks). The first portion of the data is placed in the first new internet datagram, and the total length field is set to the length of the first datagram. The more-fragments flag is set to one. The second portion of the data is placed in the second new internet datagram, and the total length field is set to the length of the second datagram. The more-fragments flag carries the same value as the long datagram. The fragment offset field of the second new internet datagram is set to the value of that field in the long datagram plus NFB.

This procedure can be generalized for an n-way split, rather than the two-way split described.

To assemble the fragments of an internet datagram, an internet protocol module (for example at a destination host) combines internet datagrams that all have the same value for the four fields: identification, source, destination, and protocol. The combination is done by placing the data portion of each fragment in the relative position indicated by the fragment offset in that fragment's internet header. The first fragment will have the fragment offset zero, and the last fragment will have the more-fragments flag reset to zero.