Answer: 24 is 40% of 60
Step-by-step explanation: 
In order to calculate percentage we must multiply the decimal form of the percent times the other number. 
So for example if we were finding 40% of 90 we would set up an eqaution like this .40*90=36 
However this is not the case here and we must do the inverse (opposite) operation of multiplying which is dividing.
So we must set up an equation like this 24/.40.
Then all we have to do is calculate the answer.
24/.40=60
So 40% of 60 is 24.
Hope this helps!