The only digits which are factor of 40 are 1,2,4,5,8

Since such a number must be odd, it can only end with 1 or 5

If it ends with with 1, since the sum of digits must be 11,
the first two digits must have sum 10. Only 2 and 8 have
sum 10.  So we have two possibilities:

281 and 821.

If it ends with with 5, since the sum of digits must be 11,
the first two digits must have sum 6. Only 2 and 4 have
sum 6.  So we have two more possibilities:

245 and 425

Answers:  245, 281, 425, and 821

Edwin