Question

76.8 of what number is 32.64

Answer 1

It must be: "76.8% of what number is 32.64"

Let, the number = x
It would be: x * 76.08% = 32.64
x * 0.7608 = 32.04   [ 76.08% = 0.7608 ]
x = 32.04 / 0.7608
x = 42.11

In short, Your Answer would be: 42.11

Hope this helps!