Maximum packet size = $2^{16}$-1 bytes = 65535 bytes
Minimum header length = 20 bytes
Thus, Maximum data bytes in payload = 65535 - 20 = 65515 bytes
Now,
Fragment offset = 13 bits $\rightarrow$ 8192 combinations
8192th number should represent 65515th byte
So each number must represent $\left \lceil \frac{65515}{8192} \right \rceil$ = 8 bytes
Thus scaling factor is 8 bytes.