use the IS over OF:IS/OF
next set up a proportion: IS/OF=%/100
since 54 is before IS therefore it is the "IS". And 75 is the % .We don't know what is OF so,we replace it with "X"
it will be something like this:
54/X = 75/100
and then cross multiply,
54(100)=5400
and 75(x)=75x
so 5400=75x
divide each side by 75
5400/75=72
and that's your answer,72.