Note: We use the variable N to represent the number we are looking for, also called the unknown.
Example: 30% of 90 is what number?
.30 x 90 = N
(note: we changed the percent to a decimal)
27=N
Example: 30% of what number is 90?
.30 x N = 90
(change the percent to a decimal)
N = 90 ÷ .30
N = 300
Example: What percent of 90 is 30?
P x 90 = 30
P = 30 ÷ 90
P = .333...
P = 33.3%