100*28/40 = 70%
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28% of 40= 28% * 40= 0.28 * 40= 11.2
It is: 28/40 times 100 = 70%
40% of 70= 40% * 70= 0.4 * 70= 28
40% of 28 can be written as (40/100) x 28 or 0.4 x 28. Therefore your answer is 11.2.
15/40 = 37.5 percent