40 is the Least Common Denominator of 3/10 and 7/8, since it is the Least Common Multiple of 8 and 10. LCDs are usually used to add two fractions, and if that is what you are trying to do, 3/10 + 7/8 = 12/40 + 35/40 = 47 / 40 = 1 7/40.
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