Answer:
1. First method : Since,

⇒

Thus, 40 % of 60
=

Second method: (Pictorial model)
When we want get any % of 60,
Then,

⇒
⇒

2. First method :
Let the number is x,
Since,

⇒

Thus, 15 % of x = 30



Second method: (Pictorial model)



Therefore, answer is 200.