The answer is:  " 45  % "  .  Â
        →   " Twenty-seven is 45 % of 60. "
Step-by-step explanation:
The question asks:
 " 27 is what % {percentage] of 60 " ?  ;
So: Â " 27 = Â (n/100) * 60 " ; Â Solve for "n" ;
Method 1:
 →  (n/100) * 60 = 27 ;
Divide each side by 60 :
 →  [ (n/100)  * 60 ] / 60 = 27 /60 ;
to get:
 →   (n/100) = 27/60 ;
Now: Â Cross-factor multiply:
 →  60n = (27)*(100) ;
to get:
 → 60n = 2700 ;
Divide each side by "60" ;
→  60n = 2700/ 60 ;
to get: Â n = 45 ;
 →  The answer is:  45 % .  Â
  →  " Twenty-seven is 45 % of 60."
Method 2:
The question asks:
 " 27 is what % {percentage] of 60 " ?
To solve this problem:
Rephrase this question as:
" 27 is 60% of what number ? "
 →  The answer will be the same!
→  27 = (60/100)* n ;  Solve for "n" ;
Multiply each side of the equation by "100" ; to eliminate the fraction:
→  100 * 27 = 100 * [ (60/100)* n ] ;
 to get:
  →  2700 = 60n ;
↔  60n = 2700 ;
Divide Each Side of the equation by "60" ;
  →  60n/60 = 2700 / 60 ;
to get: Â n = 45 ;
→  The answer is:  45 % .  Â
    →  " Twenty-seven is 45 % of 60."
Method 2: Â Variant 1 of 2:
When we have:
→  27 = (60/100)* n ;  Solve for "n" ;
Note that:  "(60/100) = (60÷ 100) = (6 ÷ 10)" ;  since:  in "(60/100)" ;  the "zero" from the "numerator" cancels out;  And:  the "last zero" in "100" — from the "denominator" cancels out;  since we are dividing "each side" of the fraction by "10" ;
 →  "(60÷10) / (600÷10)"  =  " 6/10 " ; Â
 →  " (6/10)" ; that is;  "six-tenths"} ; Â
 →   can be represented by:  " 0.6 " ;
 →  {by convention;  but specifically, here is the explanation} — as follows:
 →  "(6/10)" =  " (6 ÷ 10) " ; Â
Note: Â When dividing a number by "10" ; Â we take the original number; and move the decimal point to the left; & then we rewrite that number as the "answer". Â
Note: Â When multiplying or dividing by a positive, non-zero integer factor of "10" that has at least 1 (one) "zero" after that particular factor of "10". Â We can get the answer by taking the original number & moving the decimal point the number of spaces as designated by the number of zeros following the particular [aforementioned factor of "10".].
We move the decimal point to the right if we are multiplying;  and to the left  if we are dividing.  In this case, we are dividing "6" by "10 " :
 →  " 6  ÷  10  =  ? " ; Â
 →  " 6.  ÷ 10 =  ? " ;
  We take the: " 6. " ;  and move the decimal point "one space backward [i.e. "to the left"];  since we are dividing by "10" ;
 →  to get:  " .6 " ;  & we rewrite this value as "0.6" in a rewritten equation:
So; we take our equation:
→  27 = (60/100)*n ;  And rewrite—substituting "0.6" for
"(60/100)"— as follows:
→  27 = (0.6)n ;  ↔ (0.6) n = 27 ;
Multiply each side of the equation by "10" ; to eliminate the decimal:
  →  10 * [ (0.6)n ]  = 27 * 10 ;
to get:
 →  6n = 270 ;
Divide each side of the equation by "6" ; to isolate "n"Â on one side of the equation; & to solve for "n" ;
 →  6n / 6  =  270 / 6 ;
to get: Â n = 45 ;
→  The answer is:  45 % .  Â
   →  " Twenty-seven is 45 % of 60."
Method 2 (variant 2 of 2):
We have the equation: Â 27 = (60/100)* n ; Â Solve for "n" ;
Note:  From Method 2 (variant) 1 of 2— see above):
Note: Â Refer to the point at which we have:
→  " {  (60÷10) / (600÷10)"  =  " (6/10) " ;  that is;  "six-tenths"} ;
Note that the fraction— "(6/10)" ;  can be further simplified:
→  "(6/10)" =  "(6÷2) / (10÷2)" = "(3/5)" ;
Now, we can rewrite the equation;
→ We replace "(60/100)" ;  with:  "(3/5)" :
  →  27 = (3/5)* n ;  Solve for "n" ;
↔ (3/5)* n = 27 ; Â
↔   (3n/5) = 27 ;
Multiply Each Side of the equation by "5" ;
→  5* (3n/5) = 27 * 5 ; Â
to get:
→  3n = 135 ;
Divide Each side of the equation by "3" ; Â to isolate "n"Â on one side of the equation; Â & to solve for "n" ;
→  3n / 3 = 135 / 3  ;
to get: Â n = 45 ;
 →  The answer is:  45 % .  Â
    →  " Twenty-seven is 45 % of 60."
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