Explanation: Set up your equation as you read through the problem.
"What" means x, "is", equals, "30%", 30/100, "of", times, "546", 546.
So our equation reads x = 30/100 · 546.
Simplifying on the right side of the equation,
we can reduce 30/100 to 3/10.
So we have x = 3/10 · 546.
Now multiply across the numerators and denominators to get 1638/10.
This reduces to 819/5 which can be written as 163.8.