103.00 minus 40% = 60% of 103 = 103*60/100 = 61.80
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sum=360
20
75 - 4% = 72, so therefore 4% of 75 is 3
The average is the sum of the elements divided by the number of elements In other words, 80%+82.54% then divide the sum by 2.
The sum you require is 105 x 0.15. This gives you 15 percent of 105.