Answer:
(a)
Given expression: 49% of 162
we can write 49% as

then;

Therefore, the estimate of the given expression is, 79.38.
(b)
Using mental math to calculate 49% of 162.
Mental math is used as a way to calculate an estimate quickly.
We can write 49% = 50% -1%
(50%-1%) of 162 = 50% of 162 -1% of 162
so,
50% of 162 =

and
1% of 162 =

Now, subtract these we get;
81 - 1.62 = 79.38
Therefore, by using mental math 49% of 162 is, 79.38