5 40/100 or 540/100.
THen you simplify it.
By Dividing
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540/100
It is: 540/100 = 27/5 simplified
540/3600 x 100 = 15 Therefore, 540 is 15 percent of 3600.
12% of 540= 12% * 540= 0.12 * 540= 64.8
85% of 540= 85% * 540= 0.85 * 540= 459