Remember that percent originally meant "cent", or if you prefer, "part(s) out of 100." If we keep this in mind, it's a lot easier to set up a proportion. In fact we always use the same label of
when we set ours up.

Let's take a look at a few:

1. What is 30% of $35.
   This means, how much out of 35 would be equivalent to 30 parts out of 100? The proportion will look like this:
   
2. 38 is what percent of 600?
   This means, 38 out of 600 is equivalent to how many parts out of 100?
   
3. 8 is 60% of what number?
   This means, 60 parts out of 100 parts is equivalent to 8 parts out of how many. Here we are searching for the "whole" of which 8 is the top "part."
   
   

1. Find 40% of 50. (answer)
2. 2 is what % of 100? (answer)
3. What percent of 80 is 60? (answer)
4. 27 is 60% of what number? (answer)