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To determine which size bag is cheaper per pound, we need to calculate the price per pound for each option.
For the 40 pound bag:
Price per pound = $30.99 / 40 pounds = $0.7748 per pound
For the 10 pound bag:
Price per pound = $12.98 / 10 pounds = $1.298 per pound
Comparing the two prices per pound, the 40 pound bag is cheaper at $0.7748 per pound compared to the 10 pound bag at $1.298 per pound.
Therefore, the correct answer is:
The 40 pound bag is cheaper per pound.