40% = 40 / 100 = 0.4
32 is 40% of what
= 32 / 40
= 32 / 0.4
= 80
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U can also use this equation to solve it.
32 = 40%x
Simplfy
= 32 = 2/5x
Flib the equation.
2/5x = 32
Multipy both sides by 5/2
(5/2) 2/5x = (5/2) 32
x = 80.
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