1.062 mol/kg. 
Step 1. Write the balanced equation for the neutralization. 
MM = 204.22 40.00 
 KHC8H4O4 + NaOH → KNaC8H4O4 + H2O 
Step 2. Calculate the moles of potassium hydrogen phthalate (KHP) 
Moles of KHP = 824 mg KHP × (1 mmol KHP/204.22 mg KHP)
= 4.035 mmol KHP 
Step 3. Calculate the moles of NaOH 
Moles of NaOH = 4.035 mmol KHP × (1 mmol NaOH/(1 mmol KHP)
= 4.035 mmol NaOH 
Step 4. Calculate the mass of the NaOH 
Mass of NaOH = 4.035 mmol NaOH × (40.00 mg NaOH/1 mmol NaOH)
= 161 mg NaOH 
Step 5. Calculate the mass of the water 
Mass of water = mass of solution – mass of NaOH = 38.134 g - 0.161 g
= 37.973 g 
Step 6. Calculate the molal concentration of the NaOH 
b = moles of NaOH/kg of water = 0.040 35 mol/0.037 973 kg = 1.062 mol/kg