We are asked to determine which number has a 40% equal to 22. Let's remember that when we want to obtain the x% of a number "n" we use the following relationship:

Now, we are given that this percentage must be equal to 22 and that the percentage is 40, therefore, we can substitute the following:

Now we need to solve for "n". To do that we will multiply both sides by 100:

Now, we divide both sides by 40:

Solving the operations:

Therefore, the 40% of 55 is 22. The number we are looking for is 55.