Linda would have completed 100% after she makes 40 deliveries. That being said, 24 is part of that 100% percent but we don't know the answer yet, so we represent that unknown percentage with an "x"
Therefore, 40 = 100% and 24 = x%
Your equation then is:
[tex] \frac{24* 100}{40}= 60[/tex]
That 60 is the 60% of completion.