Answer:

FCI=88.0818 MM≅88 MM
Step-by-step explanation:
Empirical correlation based on the work of Bridgwater and Mumford (1979):
For Liquid or solid phase Plants:
F<60,000 tonne/yr Eq (1)
F≥60,000 tonnes/yr Eq (2)
Where:
N is the number of functional units
F is the process throughput tonnes/yr
In our case F=40,000 tonne/yr <60,000 tonne/yr, We are going to use Eq (1)
F<60,000 tonne/yr
N=8, F=40,000 tonne/yr

FCI=88.0818 MM≅88 MM