35.71428%
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38
95% of 40 = 95% * 40 = 0.95 * 40 = 38
38% of 250 = 95 you do this by multiplying 0.38 (for the 38%) times the 250 and it will give you 95. this works for any number
95% of 38 = 38*95/100 = 36.1
95 percent of 40 = 38 95% of 40 = 95% * 40 = 0.95 * 40 = 38