To solve this problem, I would set up an equation, letting x represent our unknown value. First, we must convert 12% to its decimal equivalent, by dividing 12/100. We do this because percentages represent parts of a total 100%, so we must take the percentage (part) and divide it by 100 (whole). Since 12/100 = 0.12, we can create our equation:
182 is 12% of a number
*Remember that "is" means equals in math and "of" means multiplication*
182 = 0.12 * x
OR
182 = 0.12x
To solve this equation, we must divide both sides of the equation by 0.12 to get the variable x alone on the right side of the equation.
x = 1516.66666667
Therefore, your answer is option B, 1516.7.
Hope this helps!