To factor the expression \( 40q - 72r \), we first need to find the greatest common factor (GCF) of the coefficients 40 and 72.
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Find the GCF:
- The prime factorization of 40 is \( 2^3 \times 5 \).
- The prime factorization of 72 is \( 2^3 \times 3^2 \).
- The GCF is \( 2^3 = 8 \).
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Factor out the GCF from the expression: \[ 40q - 72r = 8(5q - 9r) \]
Thus, the factored form is:
\[ \boxed{8(5q - 9r)} \]