there is a percent formula : is/of = %/100
82 is 70% of what number
is = 82
% = 70
of = x
now we sub
82/x = 70/100....this is a proportion, so we cross multiply
(70)(x) = (82)(100)
70x = 8200...divide both sides by 70
x = 8200/70
x = 117.14 <===82 is 70% of 117.14
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160 is 120% of what number....
is = 160
% = 120
of = x
now we sub into the percent formula
160/x = 120/100...cross multiply
(120)(x) = (160)(100)
120x = 16000..divide by 120
x = 16000/120
x = 133.33<==160 is 120% of 133.33