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40,000 = 47% which is 0.47, but you use 0.53 and do this, 40,000/0.53 = 75,472 -------------
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to workout the effective relationship its budget/spend*100 = %. Where the % is 100 or less this means you are at or under budget (on budget is the target aimed for) where the % is greater than 100 you are spend is OVER budget.
Service Tax
A. Calculate 10 percent of 35 or 35.00010% of 35.000= 10% * 35.000= 0.10 * 35.000= 3.5B. Calculate 10 percent of 35,00010% of 35,000= 10% * 35,000= 0.10 * 35,000= 3,500