First we need to calculate how many tons of feed each cow eats for each day.
1.92Tons/16 = 0.12Tons (So each cow eats 0.12Tons in 36 Days)
0.12Tons/36 = 1/30 Tons ( Each cow eats 1/30 Tons of food every day )
1 / 30 * 20 * 40 = 26.6 Tons (20 Cows * 40 Days * amount each cow eats every day)