81÷40×85÷54

To calculate \( 81 \div 40 \times 85 \div 54 \), you can follow the order of operations (from left to right for division and multiplication):

1. Calculate \( 81 \div 40 \): \[ 81 \div 40 = 2.025 \]

2. Next, multiply that result by \( 85 \): \[ 2.025 \times 85 = 171.125 \]

3. Finally, divide that result by \( 54 \): \[ 171.125 \div 54 \approx 3.17 \]

So, \( 81 \div 40 \times 85 \div 54 \approx 3.17 \).