60 percent of $54 is found like this
54•0.60=$32.40
That would be your answer if you really meant that the pants are on sale for 60% "OF" the original price
If you meant 60% "OFF" the original price, you just have to do one more step
$54-32.40= $21.60
One little word can change the whole meaning! OF or OFF makes a big difference in this case.