Sentence:  Determine for each State ( except the Virgin Islands , Guam , Puerto Rico , and , prior to 1962 , Alaska and hawaii ) , that percentage which bears the same ratio to <WSD>40</WSD> % as the particular State 's average per capita income bears to the average per capita income of the United States . 
Meaning of the word marked with <WSD> tags:  the cardinal number that is the product of ten and four