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40=\frac{1}{2}k\times \frac{1}{4}
Reduce the fraction \frac{25}{100} to lowest terms by extracting and canceling out 25.
40=\frac{1\times 1}{2\times 4}k
Multiply \frac{1}{2} times \frac{1}{4} by multiplying numerator times numerator and denominator times denominator.
40=\frac{1}{8}k
Do the multiplications in the fraction \frac{1\times 1}{2\times 4}.
\frac{1}{8}k=40
Swap sides so that all variable terms are on the left hand side.
k=40\times 8
Multiply both sides by 8, the reciprocal of \frac{1}{8}.
k=320
Multiply 40 and 8 to get 320.