A percentage must be out of 100, not 60!
32/40 as a percentage is 80%
60% / 40%
32 over 40 is 80%
53.3333%
80%
24 out of 40 = 60%
It is: 32/60 times 100 = 53 and 1/3 percent
40%
About 66.67%
40%
It is 40%
percentage = 53.33%% rate:= 32/60 * 100%= 0.5333 * 100%= 53.33%