10% of 216 is 0.1 x 216 = 21.6
10% off of 216 is 0.9 x 216 = 194.4
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10% off of 240 = 90% of 240 = 240*90/100 = 216
The new total is 216
97 percent of 216 is 209.52
40% off 360 = 360 - (0.40 x 360)= 216
12/216 x 100 = 5.5 recurring (that is, 5.5555...) percent. Therefore, 12 is equal to 5.5555... percent of 216.