tractor factory manufactures 540 small tractors. In the first 10 days, it manufactures an average of 32 tractors per day, and the rest takes 5 days to complete. How many tractors should it manufacture per day on average?
某拖拉机厂制造540台小拖拉机，前10天平均每天制造32台，余下的要5天完成，余下的平均每天应制造多少台？
<gadget id="calculator">32 * 10</gadget>
<output>320</output>

<gadget id="calculator">540 - 320</gadget>
<output>220</output>

<gadget id="calculator">220 / 5</gadget>
<output>44</output>

<result>44</result>