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= liters of 40% solution needed
Let

= liters of 10% solution needed
given:

= liters of alcohol in 40% solution

= liters of alcohol in 10% solution

= liters of alcohol in final solution
--------------------
(1)

(2)

from (1)
(1)

(1)

Subtract (2) from (1)

and

1 liter of 40% solution and 1 liter of 10% solution are needed
check:
(1)

(1)

OK