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The percentage of 40% of 85 is 3400%
Instead of "out of" say divide. 918 divided by 3400 can be written as a fraction where 918 is the numerator and 3400 is the denominator. When you divide, you get 0.27. When you multiply 0.27 by 100 you get a percentage, so 918 is 27% of 3400.
40% of 8500 = 40% * 8500 = 0.4 * 8500 = 3400
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