The ratio of the number of pears to the number of oranges in a basket is 5:3. The rest of the fruits are apples. There are 54 more pears than oranges and 3 more apples than oranges.

(A) How many pears are there in the basket?
(B) What percentage of the fruits are apples?

Let's assume the ratio of pears to oranges is 5x:3x.

According to the problem, the number of pears is 54 more than the number of oranges.
So 5x = 3x + 54
Subtracting 3x from both sides, we get 2x = 54
Dividing both sides by 2, we get x = 27
So the number of pears is 5 * 27 = <<5*27=135>>135

The number of apples is 3 more than the number of oranges, so the number of apples is 3x + 3 = 3 * 27 + 3 = 84

The total number of fruits in the basket is 135 + 84 + 27 = 246.

The percentage of apples is (84 / 246) * 100 = 34.15%. Answer: \boxed{34.15}.