It is: 1,000/85,000 times 100 = 1.176% to three decimal places
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85(1000) = 85000, only tagging on the 3 0's on the end.
2% of 85000 = 2% * 85000 = 0.02 * 85000 = 1700
28% of 85000= 28% * 85000= 0.28 * 85000= 23,800
7.8% of 85,000= 7.8% * 85000= 0.078 * 85000= 6,630
40% of 85,000= 40% * 85000= 0.4 * 85000= 34,000