Hello, thank you for taking the time to post your question!
The information given in the questions gives you a system of equations
m + n = 40
4m + 2n = 108
I would solve by using substituting m = 40 – n into the second equation
4(40 – n) + 2n = 108
160 – 4n + 2n = 108
-2n = -52
n = 26
which means that m = 40 – 26 = 14
I hope that helps get you moving in the right direction! Feel free to reach out if you have any additional questions beyond that :)