If you would like to know what percent is 27.30 of 36.40, you can calculate this using the following steps:
x% of 36.40 = 27.30
x/100 * 36.40 = 27.30
x/100 = 27.30/36.40
x = 27.30/36.40 * 100
x = 75
To check: 75% * 36.40 = 75/100 * 36.40 = 27.30
The correct result is 75%.