Answer
$40^{\circ}19'12''$
Work Step by Step
We know that
$1^o = 60’$
$1’=60"$.
Use a calculator and the conversion factors above to obtain:
$40.32^{\circ}\\=40^{\circ}+0.32\cdot60'\\=40^{\circ}+19.2'\\=40^{\circ}+19'+0.2\cdot60''\\=40^{\circ}+19'+12''$