R value is additive. Insulation board will typically have an R-value rating per inch of material. To get to R40 is going to take quite a bit. Polyisocyanurate typically has an R value of 6 per inch thickness. Expanded and extruded polystyrene have typical R values of 3.5-5 respectively. If you use foam board, just make sure you verify what you?re getting.
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