[Y201K]

JSYK, Nimitz-class carriers have at least 200 officers, which gives a 16:1 ratio, but as far as I know this doesn't include officers from the air wings (which makes sense, since they have less of a "managerial / college graduate" type job. The math surrounding the 40:1 ratio obviously doesn't work out though, because an aircraft carrier is definitely at least 4x bigger and more complex than a DDG, which has around that number of officers.

Source: was on DDG. Looked up Nimitz-class numbers 'cause it seemed low (I know you weren't referring specifically to that type of ship)