Wangqing Village produced 440 kilograms of wheat per mu last year, an increase of 10% over the previous year. How many kilograms per mu was the increase compared with the previous year?
王庆村去年小麦亩产440千克，比前年增产10%，比前年每亩增产多少千克？
<gadget id="calculator">10 / 100</gadget>
<output>1/10 = around 0.1</output>

<gadget id="calculator">1 + (1/10)</gadget>
<output>11/10 = around 1.1</output>

<gadget id="calculator">440 / (11/10)</gadget>
<output>400</output>

<gadget id="calculator">440 - 400</gadget>
<output>40</output>

<result>40</result>