18.09 is 26.8% of 67.5
Explanation:
Let's call the number we are looking for n. We can then write this problem as;
18.09 is 26.8% of n
"Percent" or "%" means "out of 100" or "per 100", Therefore 26.8% can be written as 26.8100.
When dealing with percents the word "of" means "times" or "to multiply".
Putting this altogether we can write this equation and solve for n while keeping the equation balanced:
18.09=26.8100×n
18.09×10026.8=10026.8×26.8100×n
180926.8=n
67.5=n