Mathematically speaking the question is:
55% * x = 44
Applying equation rules this becomes:
x= 44 : 55% which can be further translated as:
x= 44 / (55:100)
Let's move 100 and instead of making it divide with 55, multiply with 44 (rule of inversion), then solve the remaining operations:
x = (44 * 100) /55 =>X= 4400 / 55 =>x = 80