the answer is b. 32%
steps:
Step 1. we make the assumption that 326 is 100% since it is our output value
Step 2. we next represent the value we seek with x
Step 3. from step 1, it follows that 100% =326
Step 4. in the same vein, x% = 104
Step 5. this gives us a pair of simple equations:
100% = 326(1)
x% = 104(2)
Step 6. by simplifying dividing equation 1 by equation 2 and taking note of the fact that both the LHS (left hand side) if both equations have the same unit (%); we have
100% / x% = 326/ 104
Step 7. taking the inverse (or reciprocal) of both sides yields
x% / 100% = 104 / 326
—> x = 31.9% or if you round it up 32%
therefore, 104 is 31.9% of 326
hopefully this helped! if you have any other questions like this one ill be happy to answer them for you :)