Answer:
133.78684807256
Explanation:
step 1: We need the assumption that 44.1 is 100% since it is our output value
step 2: We need to represent the value we seek in x
step 3: From step 1, it follows that 100% = 44.1
step 4: In the same vein x% = 59
step 5: This give us a pair of simple equations:
100% = 44.1 (1)
x% = 59 (2)
step 6: by simplify dividing equation 1 by equation 2 and taking note of the fact that both the LHS (left hand side) of both equations have the same unit (%); we have

step 7: Taking the inverse (or reciprocal) of both sides yields

= x = 133.78684807256
Therefore, 59 is 133.78684807256% of 44.1