Let's firs rewrite this problem to say 27 is 25% of what number.
Reading through the problem we have 27 is, that's 27 equals,
25%, 25/100, of, times, what number, x.
Notice about that I put 25% as the fraction 25/100. This is because percent means over 100 so 25% means 25 over 100 or 25/100.
So now, our equation reads 27 = 25/100 · X.
Reducing the 25/100 to 1/4, we have 27 = 1x/4.
Multiplying both sides by 4 to get rid of the fraction, we have 108 = 1x.
Divide both sides by 1 to isolate x and we find that 108 = x.
So, 27 is 25% of 108.
