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\frac{40\times 1000}{1.4\times 60}
Express \frac{\frac{40\times 1000}{1.4}}{60} as a single fraction.
\frac{2\times 1000}{1.4\times 3}
Cancel out 20 in both numerator and denominator.
\frac{2000}{1.4\times 3}
Multiply 2 and 1000 to get 2000.
\frac{2000}{4.2}
Multiply 1.4 and 3 to get 4.2.
\frac{20000}{42}
Expand \frac{2000}{4.2} by multiplying both numerator and the denominator by 10.
\frac{10000}{21}
Reduce the fraction \frac{20000}{42} to lowest terms by extracting and canceling out 2.