218
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100
118% = 118/100 = 59/50
1.18 is the ratio of 118 to 100, so it's nice and rational.
32 divided by 118 = 0.2711864410.271186441 x 100 = 27.1186441(Rounded up this is 27 so it's 27%)
1.18 = 118/100. You may wish to simplify it.