40 is 28.99% of 138
Calculation steps:
( 40 ÷ 138 ) x 100 = 28.99%
Formula
(40 ÷ 138) x 100 = 28.99%
40 ÷ 138 = 0.2898550724637681
Decimal to percent
0.2898550724637681 x 100 = 28.99%
Example