What percent of 21.5 is 55.04

I think its 256%
... i know there should be easier way to do it but here is what i did

finding the 1% of 21.5 by doing 21.5/100 which is 0.215

to find out what percent of 21.5 is 55.04, do 
55.04/21.5 which is 256
so the 55.04 is 1%X256 of 21.5 which is 
256% of 21.5

again this is only what i think it is and the answer might be wrong

I'm not sure exactly but my best guess would be 1/4