The question is incomplete. The complete question is :
A sign in front of a roller coaster says ''you must be 40 inches tall to ride". What percentage of this height is A). 34 inches and B). 54 inches
Solution :
It is given that " You must be 40 inches tall to ride."
The formula used will be :
%

Where, V is the value of the percentage to be calculated
T is the value out of which the percentage of V is to be calculated.
A). What percentage of 40 inches is 34 inches
Where, V is 34 inches and T is 40 inches.
Therefore, the percentage of 34 inches in 40 inches will be

= 85 %
B). What percentage of 40 inches is 54 inches
Where, V is 54 inches and T is 40 inches.
Therefore, the percentage of 54 inches in 40 inches will be

= 135 %