Verified Answer :

18 is 60% of what number? 30 is your answer. 
Let n be the number. 

18 = 60% of n 
18 = 0.6n 
18/0.6 = n 
30 = n 

TSO

is means equal

of means multiplication

Soooo

\(\sf{18 = \frac{60}{100} \times x}\)

And simplifying that

\(\sf{18 \times \frac{100}{60} = x}\)

And simplifying that more:

\(\sf{30 =x}\)

So x=30

So the number you are looking for is 30