26 is answer
Explanation:
Percentage solution with steps:
Step 1: Our output value is 40.
Step 2: We represent the unknown value with $x$.
Step 3: From step 1 above,$40=100\%$.
Step 4: Similarly, $x=65\%$.
Step 5: This results in a pair of simple equations:
$40=100\%(1)$.
$x=65\%(2)$.
Step 6: By dividing equation 1 by equation 2 and noting that both the RHS (right hand side) of both
equations have the same unit (%); we have
$\frac{40}{x}=\frac{100\%}{65\%}$
Step 7: Again, the reciprocal of both sides gives
$\frac{x}{40}=\frac{65}{100}$
$\Rightarrow x=26$
Therefore, $65\%$ of $40$ is $26$