Answer:
Varies, see below
Explanation:
We need to find the number of math problems per minute. To do that, we divide 40/32 to find that she completes 1.25 problems per minute.
Or, on the flippity flop, we can find the number of minutes per math problem. So we would do 32/40 to get 0.8 minutes per math problem.
Choose the one according to your needs.