It is usually a mixture of alcohol and water in which 40%, by volume is alcohol.
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For this problem, assume q is 100. So, if p is 40 percent, that would mean 40/100 which equals .4 or 40 percent. So, 100/40 equal 2.5 or 250 percent. If p is 40 percent of q, then q is 250 percent of p.
if you mean 75% of 40: 75% equals 3/4 so 3/4 of 40 is 30; or 30/40
It could mean blood alcohol content is 0.1%.
74 percent of 40 is 29.6
7.5% of 40= 7.5% * 40= 0.075 * 40= 37.5 percent of 40 = 37.5% of 40= 7.5% * 40= 0.075 * 40= 3