Answer:
60%, 167%
Explanation:
A percent is a portion of 100. To find a percent we divide the portion by the total. $1.80 is some unknown percent. Let's call it x. It's a percent of $3.00. We divide the two to get a decimal and then multiply it by 100 to create the percent.

We can do the same for $3.00 as a percent of $1.80 by switching numerator and denominator.
