Percentages
We know that 33 students out of 75 consider Math to be their favorite subject. We want to find it this portion of students is 40% of the total.
In order to do that we find what is the 40% of 75.
We just divide the percentage, 40%, by 100:
40 ÷ 100 = 0.4
and then we multiply the result by the total, 75:
0.4 x 75 = 30
This is
40% of 75 is 0.4 x 75 = 30
Then the 40% of 75 is 30 instead of 33 students.
Answer: the conclusion is NOT valid