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40% of $110 = 0.4 x $110 = $44
110 cm is larger than 40 inches. To solve, convert to the same units; then they can be compared: 1 in = 2.54 cm (exactly) → 40 in = 40 × 2.54 cm = 101.6 cm < 110 cm → 110 cm is greater than 40 in.
110 (275 x .40)
110.
10