Hey there! I'm happy to help!
When working with percents, the word "is" means "equals". We can use this to make an equation. The decimal form of 40% is 0.4. Our number will be represented by the variable n.
22=0.4n
Flip equation around so n is on the left (you don't have to do this, but I like having the variable on the left)
0.4n=22
We divide both sides by 0.4
n=55
Therefore, your answer is B) 55.
Have a wonderful day! :D
