【Question 1】 $60.45 \times 0.28-0.4030 \times 37=$
$$
\begin{aligned}
60.45 \times 0.28-0.4030 \times 37 & =(0.403 \times 150) \times 0.28-0.403 \times 37 \\
& =0.403 \times 42-0.403 \times 37 \\
& =0.403 \times (42-37) \\
& =2.015
\end{aligned}
$$