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Anonymous
It is 5400.
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5400
60 goes into 5400 exactly 90 times. This can be calculated by dividing 5400 by 60.
There are: 5400/100 = 54
(3%) x 5400 = 0.03 x 5400(3%) x 5400 = 3 x 54(3%) x 5400 = 162