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27.50 hours, as a percentage of 40 hours = 100*27.50/40 = 68.75%
16.5/40 x 100 = 41.25 Therefore, 16.5 is equal to 41.25 percent of 40.
40 increased by 3 percent = 41.2 = 40 + (3% * 40) = 40 + (0.03 * 40) = 40 + 1.2 = 41.2
-25%
3% of 40 = 0.03 x 40 = 1.2