48/100 x 400 = 192.
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48 is 12% of 400
12% of 400= 12% * 400= 0.12 * 400= 48
12/48 x 100 = 25 Therefore, 12 is 25 percent of 48.
25 percent of 48 is 12. You cannot write the 12 as a percent because it is the part of 48.
67.5% of 400 = 270