67/40 or 1 and 27/40
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16.75 in a fraction = 67/416.75 = 16.75 * 100/100 = 1675/100 or 67/4 in fraction in lowest term
1675
335
The LCM is: 3,411,975
This is a nonsensical questions. You can not decrease a quantity beyond 100% as that eliminates the item.