To divide 78 inches by 40 centimeters, you'll need to convert one of the units so they're both the same. Let's convert 78 inches to centimeters first.
1 inch is approximately equal to 2.54 centimeters.
So, 78 inches equals 78 * 2.54 = 198.12 centimeters.
Now, we can divide 198.12 centimeters by 40 centimeters:
198.12 cm / 40 cm ≈ 4.953
So, 78 inches divided by 40 centimeters is approximately 4.953.