40 as a fraction = 40/1
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40 is an integer, not a fraction.
22 out of 40 as a fraction is 22/40 which reduced to 11/20
fraction of 27.5 out of 40 = 275/400 or 11/16
18.925 as a fraction would be 757/40 or 18 and 37/40.
40 is an integer and so there is no sensible way to represent it as a fraction.