Measuring jug or scales
Decide how big your can is - say 1 litre - 1000cc
Divide by 40 (actually should divide by 41) = 25cc oil
Make up to 1 litre with petrol (gasoline)
975:25 = 39:1 which is close enough
or if your measuring equipment is good enough and you really want to hit 40:1
975.61:24.39 = 40.00041:1
Peccavi, March 2010