28% of what number is 40

40 is 28% of

142.857, so technically 142.86

Working out percentages

We have, 40% * x = 28

or,

40

100

* x = 28

Multiplying both sides by 100 and dividing both sides by 40,

we have x = 28 *

100

40

x = 70

If you are using a calculator, simply enter 28*100:40, which will give you the answer.