Use the percent formula, $A=P B: A$ is $P$ percent of $B$, to answer the following question. 3 is $60 \%$ of what? 3 is $60 \%$ of

Step 1 ：Translate the problem into a mathematical equation using the percent formula. In this case, we have 3 is 60% of what number, which can be written as 3 = 0.6 * B.

Step 2 ：Rearrange the formula to solve for B: B = \(\frac{A}{P}\).

Step 3 ：Substitute A = 3 and P = 0.6 into the equation: B = \(\frac{3}{0.6}\).

Step 4 ：Simplify the equation to find the value of B: B = 5.0.

Step 5 ：Final Answer: The number such that 60% of it is 3 is \(\boxed{5}\).