60/100 is the most direct representation. Simplifying down to 6/10 or 3/5. Percent means "per 100". So a percent is always that number divided by 100.
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To change a percent into a fraction, divide the percent number by 100, and if you can, simplfy the fraction.
27 is 60 percent of 45.
18
An equivalent fraction to 3/4, using 64 as the denominator of the fraction, is 48/64, or forty-eight sixty-fourths.
45 percent in a fraction is 9/20.