27,000 is 15% of 180,000 because if you divide 27,000 by 180,000 you will get 0.15 then you will need to multiply that answer by 100 to get 15%.
63,000 is 35% of 180,000 because if you divide 63,000 by 180,000 you will get 0.35 then you will need to multiply that answer by 100 to get %