Step 1:
The first step to converting 40540.671501975 to a fraction is to re-write 40540.671501975 in the form p/q where p and q are both positive integers. To start with, 40540.671501975 can be written as simply 40540.671501975/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 40540.671501975, which in this case is 9. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 40540.671501975/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 40540.671501975/1 each by 1000000000:
Step 3:
Now the last step is to simplify the fraction (if possible) by finding similar factors and cancelling them out, which leads to the following answer for 40540.671501975 as a fraction:
121622/3 / 1