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Method: 27 ÷ 60 × 100 = 45%
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27, as a percentage of 45 is 100*27/45 = 60%
45% of 60 = 45/100 X 60 = 27.
45% of $60 = 45/100 x $60 = $27
60% of $45= 60% * 45= 0.6 * 45= $27