You can calculate percentages by first finding what 10% of a value is and then what 5 or 1% is. From there you can multiply to find multiples and then add to get the required percentage. The example below shows this.
What is 35% of $40?Step 1What is 10% of $40?10% of $40 = $40 ÷ 10 = $410% is a relatively easy percentage and can be found by dividing by 10.Step 23 x $4 = $1230% of $40 = $1230% is 3 times ( 3 x) 10% so we multiply what 10% of $40 is by 3Step 3What is 5% of $40?5% of $40 = $4 ÷ 2 = $25% is half of what 10% is so divide what 10% is by 2 .Step 4What is 35% of $40?$12 + $2 = $14Add what