To determine the price of the item after a 60% discount of its regular price, you have to calculate how much is the 60% of $65 and then subtract that amount from the regular price.
1- To determine the 60% of $65, you have to multiply 65 by 60 and divide the result by 100:
2- Subtract the result from the regular price to determine the sale price:
The sales price of the item after a 60% discount is $26