Right there are two approaches you could use. You could cancel down the fraction which I suggest you do in this case.

You could also do the division  40 divided by 100 to get a decimal which I would do if I were doing a problem like
that and allowed to use a calculator. However most maths students can do this in their head because as it happens
the numbers are nice round figures.

I suggest you cancel down the fraction first. However you may wish to look at what the calculator gives you as well.

No that is not correct.

However the number ten could be used to cancel. Try dividing top and bottom by 10.

Right. Copy and complete the following:

40 divided by 10 is ...................

100 divided by 10 is .................

Now what could you cancel the fraction  (40/100)  to ?

Can it be cancelled any further?

Are the numbers both even?

Yes. That is correct.

Now let us go back to the original question:  Calculate  40 %  of  60.

Can you see what to do next ?

We have to multiply the fraction that you gave in post #734  by 60.

I will give you a minute or two to try that.

I would do the following:

(60 x 2) divided by 5.

For speed you may wish to use your calculator. However because the numbers are quite round you may be expected
to be able to work that out in your head. (Not sure about this - it depends upon the style of the course)

I will not be able to do that at that time tomorrow. How about in the evening ?

Some more questions for you to try:

(1) Calculate  70 % of 90
(2) Calculate  30 % of 70
(3) Calculate  20 % of 150
(4) Calculate  10 % of 170

Yes that would be a better time.

Steve,thanks.
1.whats 90% of 190
2.80% of 150
3. 20% of 56

Hi steveb mandy here.  Just to say sorry I can't make it on here tonight will you be around tomorrow? Send me an email please to let me know?