Identify conversion factor: Identify the conversion factor between fluid ounces and cups.We know that 1 cup is equivalent to 8 fluid ounces.
Set up conversion: Set up the conversion from fluid ounces to cups.To convert 40 fluid ounces to cups, divide the number of fluid ounces by the number of fluid ounces in one cup.
Perform calculation: Perform the conversion calculation. 40 fluid ounces ÷8 fluid ounces per cup = 5 cups
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