You will probably find that the value of DEGREES is always specified as degrees.
The MM/SS is the part that is decimalized.
There are 60 minutes in 1 degree, and there are 60 seconds in 1 minute.
So, suppose the decimal part of a longitude is 0.67354
multiply by 60 and you get 40.4124. The 40 tells you it is 40 minutes.
Next, take the decimal part of the minutes, 0.4124
multiply it by 60 and you get 24.744. The 24 tells you it is 24 seconds,
or, rounding up, 25 seconds.
You then have
xxx.67354 = xxx/40/25 approximately
Make sense? I have never done this before !!!!
Now, going the other way, you are starting with xxx/40/25
Take the 25 and divide it by 3600 and you get 0.00694 ( because there are 3600 seconds in 1 degree)
Take the 40 and divide it by 60 and you get 0.66667 (because there are 60 minutes in 1 degree)
Add the last 2 decimal numbers and you get 0.67361
So your longitude is xxx.67361 . Pretty close to what we started with, eh?
xxx/40/25 = xxx.67361
I can't think of an easier way to do this .... you need a calculator or a set of tables.