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To increase an amount by 15 percent, you should multiply it by 1.15. This is because 1 represents the original amount, and 0.15 represents the 15 percent increase. For example, if you have an amount of $100, multiplying it by 1.15 results in $115, which reflects the 15 percent increase.
To find the amount of the increase, multiply the salary by 0.025. To find the new salary, multiply the salary by 1.025
If you deduct 2.50 from 2.80 you find there has been a 0.30 increase. If you then divide 0.30 by the original amount of 2.50 and multiply the resulting answer by 100 (to get it in %) you will find that this corresponds to an increase of 12%.
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Multiply the pre-VAT amount by 0.12