Rate = R ; Base = B ; Percentage = P
1. 30% of N is 12.
R : 30%
B : 40
P : 12
2. N is 30% of 12,000.
R : 30%
B : 12,000
P : 3,600
3. 26 is 40% of N.
R : 40%
B : 65
P : 26
4. 60 is N% of 80.
R : 75%
B : 80
P : 60
5. 75% of N is 30.
R : 75%
B : 22.5
P : 30
#CarryOnLearning (ノ^_^)ノ