40.3miles/hr
Step-by-step explanation:
Given parameters:
Time taken  = 40min
Distance covered  = 27mile
Unknown:
Speed in miles per hour = ?
Solution:
Speed is the distance divided by the time;
  Speed  =
convert the time to hrs;
        60min  = 1hr
        40min  =  = 0.67hr
Insert the parameters and solve;
    Speed  =  = 40.3miles/hr