To solve this equation, we first need to simplify the left side by multiplying 40 and 5:

40 * 5 = 200

Now we can rewrite the equation with the simplified left side:

178.56 / (200 - X) = 4.8

Next, we can multiply both sides of the equation by (200 - X) to isolate X:

178.56 = 4.8(200 - X)

178.56 = 960 - 4.8X

Now, we can subtract 960 from both sides:

-781.44 = -4.8X

Finally, we can solve for X by dividing both sides by -4.8:

X = -781.44 / -4.8
X ≈ 162.8

Therefore, the solution to the equation is X ≈ 162.8.