Answer:
180
Explanation:
If 40% = 72, 100% can be found like so:
40% = 72
100% =
*

You can reduce 40 and 100 by 20 (or probably more, but I'll use 20)
So now we have:
*
=

Divide, and you get 180.
To check, we can find 40% of 180.
(I looked it up)
Hope this helps!