15.4 is 70% of what number

We express the percentage as follows:

70% = 70 out of 100 = 70/100

then we write an equation for the problem statement:

(70%) (x) = 15.4

that is to say that a number x multiplied by the 70% is equal to 15.4, so we solve for x:

(70/100) (x) = 15.4

70x = (15.4) (100) = 1540

x = 1540/70

x = 22

therefore the number is 22, and we can say that 70% of 22 equals to 15.4