60% of a number is 6 times 10% of that number.
10% of 82 = 8.2
(just move the decimal point one position to the left)
Then
60% of 82 = 6 × (10% of 82) = 6 × 8.2 = 49.2
since
6 × 8.2 = 6 × (8 + 0.2)
… = 6 × 8 + 6 × 0.2
… = 48 + 1.2
… = 49.2
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