Question

32 is 40 percent of what number

Answer 1

40% * x =32

`(40)/(100) *x=32 \\ \\ 40x=3200 \\ \\ x=80`

Answer 2

Yay percentages, okay.

You have 40/100 = 32/x
What you can do is cross multiply

40 32
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100 x

Multiply 32 by 100 and divide by 40, you should get your answer. (Namely 80)