Answer the following questions. (a) $32.5 \%$ of 38.4 is what? (b) $315 \%$ of what number is 82.53 ?

Step 1 ：Convert 32.5% to decimal form: \(32.5\% = 0.325\)

Step 2 ：Multiply 38.4 by 0.325 to find 32.5% of 38.4: \(38.4 \times 0.325 = 12.48\)

Step 3 ：\(\boxed{12.48}\) is 32.5% of 38.4

Step 4 ：Convert 315% to decimal form: \(315\% = 3.15\)

Step 5 ：Set up the equation 3.15x = 82.53 to find the number that 315% of it equals 82.53

Step 6 ：Solve for x: \(x = \frac{82.53}{3.15} = 26.2\)

Step 7 ：\(\boxed{26.2}\) is the number that 315% of it equals 82.53