We have to express 82.50 as a certain percentage of 72.40. In other words, we have to write
[tex]82.5=72.4\cdot\dfrac{x}{100}[/tex]
Solving for x, we have
[tex]x=\dfrac{8250}{72.4}\approx 114[/tex]
So, this month's bill was about 114% of the normal bill.