1. The problem states a percentage completion of 31% towards a goal of 40 units. 2. To find out how many units correspond to 31%, calculate $\frac{31}{100} \times 40$. 3. Perform the multiplication: $31 \times 40 = 1240$. 4. Then divide by 100: $\frac{1240}{100} = 12.4$. 5. Therefore, 31% completion corresponds to 12.4 units out of 40.