Concept:
A two-digit number can be represented as:
\[
N = 10x + y
\]
where \(x\) is the ten's digit and \(y\) is the unit's digit.
When the digits are interchanged, the new number becomes:
\[
N' = 10y + x
\]
Step 1: Form the equations
Given that the unit's digit is the square of the ten's digit:
\[
y=x^2
\]
Also, the difference between the interchanged number and the original number is 54:
\[
(10y+x)-(10x+y)=54
\]
\[
9(y-x)=54
\]
\[
y-x=6
\]
Step 2: Solve for the digits
Substituting \(y=x^2\):
\[
x^2-x=6
\]
\[
x^2-x-6=0
\]
\[
(x-3)(x+2)=0
\]
Since a digit cannot be negative,
\[
x=3
\]
Therefore,
\[
y=3^2=9
\]
Hence, the original number is:
\[
39
\]
Step 3: Find 40% of the number
\[
40\% \text{ of } 39
=\frac{40}{100}\times39
\]
\[
=15.6
\]
Therefore, the required value is:
\[
\boxed{15.6}
\]