Let's solve the given questions step by step.

(a) 68 is 85% of what number?

Let the unknown number be $x$. We can express this as: $68 = 0.85 \times x$ To find $x$, divide both sides by 0.85: $x = \frac{68}{0.85} = 80$ So, the number is 80.

(b) 38 is what percent of 40?

Let the percentage be $p$. We can express this as: $38 = \frac{p}{100} \times 40$ To find $p$, multiply both sides by 100 and divide by 40: $p = \frac{38 \times 100}{40} = 95$ So, 38 is 95% of 40.

Would you like further explanation on any of these steps?

Related Questions:

1. What is 75% of 120?
2. If 90 is 60% of a number, what is the number?
3. How would you calculate 15% of 200?
4. 45 is what percent of 60?
5. How do you calculate the percentage decrease from 50 to 35?

Tip: Percent means "per hundred," so calculating percentages involves multiplying or dividing by 100.