Change 120% into a decimal using the DP rule. D stands for decimal and P stands for percent. If you are trying to change a percent into a decimal then move the decimal spots two spaces to the right, but if you are changing a decimal into a percent then you move the decimal two spaces to the right. In this case we have to move the decimal two spaces to the left. Imagine in a percent that there is an imaginary decimal on the right of the 0 in 120 so when you move the decimal to the left it will become 1.20. Now multiply 1.20 and 33 which should give you an answer of 39.6 .