What number is 26.8% of 67.5?
and
325% of what is 78.65?

Well this is easy, just take the percentage as an actual number and just multiply
26.8% as a number is 0.268 (if you don't know how I got this, just divide that percentage by 100, and a 1.00 is equal to a 100%) and 0.268 * 67.5 is 18.09.
(You can round that)
Now 325% as a number is 3.25 (it's bigger than 100% so its increasing)
3.25 * 78.65 is 255.6125.

1. We assume, that the number 78.65 is 100% - because it's the output value of the task. 
2. We assume, that x is the value we are looking for. 
3. If 78.65 is 100%, so we can write it down as 78.65=100%. 
4. We know, that x is 325% of the output value, so we can write it down as x=325%. 
5. Now we have two simple equations:
1) 78.65=100%
2) x=325%
where left sides of both of them have the same units, and both right sides have the same units, so we can do something like that:
78.65/x=100%/325%
6. Now we just have to solve the simple equation, and we will get the solution we are looking for.

7. Solution for what is 325% of 78.65

78.65/x=100/325
(78.65/x)*x=(100/325)*x       - we multiply both sides of the equation by x
78.65=0.307692307692*x       - we divide both sides of the equation by (0.307692307692) to get x
78.65/0.307692307692=x 
255.6125=x 
x=255.6125

now we have: 
325% of 78.65=255.6125
1. We assume, that the number 67.5 is 100% - because it's the output value of the task. 
2. We assume, that x is the value we are looking for. 
3. If 67.5 is 100%, so we can write it down as 67.5=100%. 
4. We know, that x is 26.8% of the output value, so we can write it down as x=26.8%. 
5. Now we have two simple equations:
1) 67.5=100%
2) x=26.8%
where left sides of both of them have the same units, and both right sides have the same units, so we can do something like that:
67.5/x=100%/26.8%
6. Now we just have to solve the simple equation, and we will get the solution we are looking for.

7. Solution for what is 26.8% of 67.5

67.5/x=100/26.8
(67.5/x)*x=(100/26.8)*x       - we multiply both sides of the equation by x
67.5=3.73134328358*x       - we divide both sides of the equation by (3.73134328358) to get x
67.5/3.73134328358=x 
18.09=x 
x=18.09

now we have: 
26.8% of 67.5=18.09.
Hope this helped