67.6 1.3 x 53
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130/100 = 130% = 1.30 1.30 x 40 = 52
52 is 40% of 130. The equation to use is 52/ .40(40%)= 130.
10% of 130 is 13. 13 x 4 = 52. 130 - 52 = 78. So 40% off 130 is 78.
52 is what percent of 78
23.4 is 130% of 18