Hokey... . If you look on the donaldson site, it lists 3 CFM numbers for each muffler. LR, MR, and HR. LR is flow at 1", MR is flow at 2" and HR is flow at 3". The donaldson site is not that easy to get around. You basically have to search each muffler to check the specs on it. If you cant find the 40", let me know and I'll try and check for you. It also gives you the sound attenuation in DB for each muffler. The lower that number, the louder the muffler. Here is an example of the one I got.
https://dynamic.donaldson.com/webc/WebStore/search/item_detail.html?section=10210&item=22264
https://dynamic.donaldson.com/webc/WebStore/search/item_detail.html?section=10210&item=22264
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