A, B, and C each have to process 60 parts. When A completes the task, B has processed 40 parts, and C is still short of 28 parts. According to this speed, when B completes the task, how many parts does C process.
甲、乙、丙三人各要加工60个零件，当甲完成任务时，乙加工了40个，丙还差28个．按照这个速度，当乙完成任务时，丙加工了多少个零件．
<gadget id="calculator">60 - 28</gadget>
<output>32</output>

<gadget id="calculator">40 / 32</gadget>
<output>5/4 = around 1.25</output>

<gadget id="calculator">1 / (5/4)</gadget>
<output>4/5 = around 0.8</output>

<gadget id="calculator">60 * (4/5)</gadget>
<output>48</output>

<result>48</result>