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In math "of" means multiplication(*), "is" means equals(=), and "what number" can be described as a variable such as "X". Also 37.5 percent written as a decimal is .375 thus you can write this equation as: .375*X=8.13 --> then you must solve for X to find the number. To solve for X you must divide both sides by .375. Thus your answer comes out to be (8.13/.375) which is equal to 21.68

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Q: 37.5 percent of what number is 8.13?
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