Bear in mind any error will be divided by 40.
Say you have a 60 hole plate. That's 40×60 holes total or 2400.
That means 2400/89 or 26.9663 division plate holes per final hole.
27×89 is 2403, so if you do 26 holes you will be3 holes over at the end.
So, lose those 3 extra holes by doing the first step as 26 holes, followed by 29 more steps at 27 holes each and so on.
The three 'lost' holes will be evenly distributed and the maximum error will be 1/2400 of a revolution or 0.15 of a degree – 4 thou on a 4" diameter circle.
If that isn't good enough, use this process to make a division plate with 89 holes and then use that division plate to make the final item, the maximum error will be 0.15/40 or 0.0038 of a degree, which I bet is way beyond the accuracy of the process you are carrying out – just a tenth of a thou.
Neil
Edited By Neil Wyatt on 19/03/2015 13:54:00