The volume flow rate $Q$ is given in liters per second (L/s), but we need it in cubic feet per second (ft$^3$/s). We know that 1 L = 0.0353147 ft$^3$, so we have:
$$Q = 40 \, \text{L/s} \times 0.0353147 \, \text{ft}^3/\text{L} = 1.41 \, \text{ft}^3/\text{s}.$$
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