Start by identifying the part (40) and the percentage (120%). If you know these two values, you can find the whole.
By replacing the given values in the formula, you get:
120 = 40
100 whole
Now cross-multiply:
120 × whole = 40 × 100
Then, divide both sides by 120 and get the whole:
whole = 40 × 100 = 33.3333333333
120
One step solution:
You can easily find the answer in one step, just multiplying the part by 100 then dividing the result by the percentage. So, 40 is 120% of = 40 × 100 = 33.3333333333