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| 40: | 2 | 2 | 2 | 5 | |
| 104: | 2 | 2 | 2 | 13 | |
| LCM: | 2 | 2 | 2 | 5 | 13 |
The Least Common Multiple (LCM) is: 2 x 2 x 2 x 5 x 13 = 520
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