Your boss sounds like a charmer....so this is a water sample. Okay, cool.
I'm glad you asked, because I realized I made a mistake.
The molar mass of silicon is 28.0855 g/mol. The molar mass of silicon dioxide is 60.08 g/mol. For every unit (mole, or molecule, whatever...it's a ratio) of silicon dioxide, you have one silicon, since the formula of silicon dioxide is SiO2. (So, it's made of one silicon and two oxygens)
So, silicon dioxide contains one unit of silicon. That means we can figure out what the mass of silicon is in silicon dioxide by dividing the mass of ONE silicon by the mass of ONE silicon dioxide. That number is 28.0855/60.08 = 46.75%. In other words, silica is 48.75% silicon. (This was the mistake I made earlier, I accidentally copied the wrong number in.)
So, you can multiply 21.4 mg/ml silica * (0.4675) = 10.00 mg/ml silicon.
How's that?