Answer:
40%
Explanation:
You want to know what percent of $70 is $28.
Equation
The question can be written as an equation, using a variable for the unknown percentage:
x% · $70 = $28
Solution
The percent sign can be considered to be fully equivalent to "/100". Dividing by dollars on both sides, we can rewrite the equation as ...
x/100 · 70 = 28
Dividing by the coefficient of x gives ...
x = 28/0.70
x = 40
The complete statement is ...
40% of $70 = $28
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Additional comment
If you're comfortable with writing decimal fractions as percentages, and vice versa, you can do without the %, and simply write ...
x · 70 = 28
x = 28/70 = 0.40 = 40%
This tells you 40% of $70 is $28, which is what you want to know.