Question

28 is 32% of what number?

Answer 1

28 is 32% of 87.5:
Set up a proportion: 28/x = 32/100
Now, the 28 over x signifies the part of the whole, as 28 is NOT the whole number; it is 32% of a number (x)

Answer 2

divide:

28 / 0.32 = 87.5