Any percentage number can be written as a decimal number that is exactly the same as the original percentage.
To do this, we simply drop the percentage sign and divide it by 100.
In this case, the percentage is 3.2%, so we drop the sign to get 3.2 and divide it by 100 to get:
Now that we have the percentage in the decimal form, we can find this percentage of the given number, which is 40. We can do this by simply multiplying the decimal form of the percentage by 40:
This means that 3.2% of 40 is equal to 1.28.