Answer:
1. 60% of 40 is 24
Rate: 60% Base: 40 Percentage: 24
2. 25% of 328 is 82
Rate: 25% Base: 328 Percentage: 82
3. 32% of 125 is 40
Rate: 32% Base: 125 Percentage: 40
4. 39 is 78% of 50
Rate: 78% Base: 50 Percentage: 39
5. 42 is 70% of 60
Rate: 70% Base: 60 Percentage: 42
