Lets's suppose x = data transfer rate and y = memory cycle time
% time CPU idle == y / ( x + y ) * 100
y / ( x + y ) * 100 = 10 (given)
and y = 40 msec
So, 40/40+x * 100 = 10
x = 360 msec
So now,
360 msec -------> 4 B
1 msec ----------> 4/360 B
1 sec -------------> 11.11 Byte