Mechanical Advantage = load effort \; \frac{\; \text{load}\;}{\; \text{effort}\;}effortload
Given: mass(m) = 60kg, acceleration due to gravity(g) = 10ms2^22 and effort = 40N
Load = m x g = 60 x 10 = 600N
M.A = 60040\; \frac{600}{40}40600 = 15