32 is 40% of what number?

I am brushing up on math that I haven't done in years. Could someone please explain this step-by-step to remind me how to do this kind of problem properly? Thank you!

using algebra:

let the number be x
.40x = 32
x = 32/.40 = 80

using the "unit" method

40% ----> 32
1% ------ 32/40
100% -----> (32/40)(100) = 80

Thank you very much!

To find out what number 32 is 40% of, we can follow these steps:

Step 1: Set up an equation:
Let the unknown number be x.
We know that 32 is 40% of x, so we can write it as:
32 = 0.40 * x

Step 2: Solve for x:
To isolate x, we can divide both sides of the equation by 0.40:
32 / 0.40 = x

Step 3: Calculate the answer:
Evaluating the division, we get:
x = 80

Therefore, 32 is 40% of 80.