Ans: A
Let $\mu$ be the mean of the remaining $40$ integers.
$\begin{array}{rcl}
\dfrac{24 \times 30 +40\times \mu}{70} & = & 32 \\
720 +40\mu & = & 2240 \\
40\mu & = & 1520 \\
\mu & = & 38
\end{array}$
