Question

55 is 40% of what number

Answer 1

Take 55 and divide it into 40% by changing 40% into decimal form, (because a percentage is not a whole number), like this: .4. Then, 55/.4, which is 137.5. 

Answer 2

First of all, you must change 40% into a decimal by multiplying by 100⇒.40
Then you divide 55 by .40
55÷.40=137.5
Therefore, 55 is 40% of 137.5