Problem
Use the percent formula, \( A=P B: A \) is \( P \) percent of \( B \), to solve problem. \( 38 \% \) of what number is \( 40.7 ? \) The answer is (Type an integer or decimal rounded to the nearest tenth as needed.)
Solution
Step 1 ：\(40.7 = 0.38B\)
Step 2 ：\(B = \frac{40.7}{0.38}\)
Step 3 ：\(B = 107.1\)
