To find a percentage of a number, you just need to multiply the percentage by that number.
Percentages must be converted into decimal form before any work can take place. We can do that by either dividing the percentage by 100, or (my personal shortcut) by just shifting the decimal point to the left two places.
276% = 2.76
Then, we just need to multiply.
2.76 * 8 = 22.08
Since the question requires the answer in fraction form, we need to convert 22.08 to a mixed number. This mixed number would be 22 2/25
276% of 8 in fraction form is 22 and 2/25.
Hope this helped =)