0.0526
228 is a multiple of 12 so estimation is not necessary but if you must, then 240/12 = 20
That depends where the brackets fall in the equation: (228/10) x 12 = 273.6 228 / (10 x 12) = 1.9
2
40 divided into 228 = 0.17543859649122806
228 / 12 = 19
228
14.25
0.0833
0.1404
1.14
38