We look at the division of 40264550 by 60 
The aim is to understand the frequency of 60 in 40264550.

Step 1:
When dividing 4 by 60, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 60

On to step 2:
40 divided by 60 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (2) of the dividend behind the 40 and repeat the process: 402 / 60

Going ahead to step 3:
When dividing 402 by 60, we get 6 with a remainder of 42.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
Subtract 360 from 402 to get 42.
Append the next digit (6) from the dividend to 42 and continue with: 426 / 60

On to step 4:
60 can be fit into 426 7 times, resulting in a remainder of 6.
Put 7 as the next digit of the answer. 
Result so far: 67.0
Deduct 420 from 426 and we're left with 6.
Fetch the next digit (4) from the dividend, attach it to 6 and continue: 64 / 60

Step 5:
60 goes into 64 1 times with a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 671.0
Deduct 60 from 64 and we're left with 4.
Grab the next digit (5) from the dividend, add it to 4, then carry on: 45 / 60

Going ahead to step 6:
60 goes into 45 0 times with a remainder of 45.
Write down 0 as next digit of the result. 
Result so far: 6710.0
If we take 0 away from 45, we end up with 45.
Fetch the next digit (5) from the dividend, attach it to 45 and continue: 455 / 60

Moving on to step 7:
The number 60 fits into 455 7 times, leaving a remainder of 35.
The number 7 becomes the next digit in our result. 
Result so far: 67107.0
Subtracting 420 from 455 leaves us with 35.
Include the next digit (0) from the dividend after 35, then repeat: 350 / 60

Step 8:
60 goes into 350 5 times with a remainder of 50.
The next digit of our result is 5. 
Result so far: 671075.0
Subtract 300 from 350 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 9:
60 goes into 500 8 times with a remainder of 20.
The next digit of our result is 8. 
Result so far: 671075.8
If we subtract 480 from 500, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
60 goes into 200 3 times with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 671075.83
Subtract 180 from 200 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
If we divide 200 by 60, we get 3 and a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 671075.833
Deduct 180 from 200 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The quotient of the division is 671075.833, and the remainder is 0.002.