The factors of 40 are: 1, 2, 4, 5, 8, 10, 20, 40
The factors of 60 are: 1, 2, 3, 4, 5, 6, 10, 12, 15, 20, 30, 60
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Any multiple of 20 has these factors. So, 20, 40, 60... and so on.
60 percent of 40 = 2460% of 40= 60% * 40= 0.60 * 40= 24
40% of 60% = 40/100 * 60/100 = 0.24 or 24%
20 + 40 = 60
the factors of 60 are 1,2,3,4,5,6,10,12,15,20,30,60