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What is 20% of $60?

20% is mutiplied by $60:

20% × $60 = (20/100) × $60 = 0.2 × $60 = $12

$12 is what percent of $60?

$12 is divided by $60 and multiplied by 100%:

($12 / $60) × 100% = 20%

$12 is 20% of what?

$12 is divided by 20%:

$12 / 20% = ($12 / 20) × 100 = $60

What is the percentage change from $40 to $50?

The difference between $50 and $40 is divided by $40 and multiplied by 100%:

[($50 - $40) / $40] × 100% = 0.25 × 100% = 25%

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