The answer will depend on the degree to which it is rounded.
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100
0
There are 30.48 centimetres in one foot. Therefore, rounded to two decimal places, 105 centimetres is equal to 105/30.48 = 3.44 feet.
0.1053
Expressed as a percentage, rounded to two decimal places, 105/368 x 100 = 28.53 percent.