Question

55% of what number is 22?

Answer 1

The number will be represented by the variable x.

Now convert the percent into a decimal by moving the % sign two places to the left and make the % sign into a decimal point.

55% = 0.55

In mathematics, 'of' can sometimes mean multiply.
Likewise, 'is' can sometimes mean equal.

0.55x = 22

Solve for x.

0.55x = 22
x = 40 <-- Divide both sides by 0.55.

So, the answer is 40.

Answer 2

55% = 55/100 = 0.55

22 : 0.55 = 40 

55% of  40 is 22