To find out what number a different number is a certain percentage of, all we need to do is divide the known number by the percentage.
To do THAT, we first need to convert the fraction into a decimal. We can do this by either dividing the percentage by 100, or (my personal shortcut) just shifting the decimal point over two places to the left.
60% = 0.6
Now, we just divide the known number by the decimal.
24 / 0.6 = 40
So that will be our answer.
24 is 60% of 40.
Hope that helped! =)
