Answer: Last option.
Step-by-step explanation:
In order to estimate the percent "n" of a number"x", you need easy numbers to work with, therefore you can round "n" and "x" up or down; but it is important to remember that this estimation does not give you an exact value.
You can observe that Sergei's first step was to round 149% and 67 up, getting this result:
To verify if this estimate is less or greater than the actual answer, we can find the actual answer. This is:
Therefore, we can conclude that<em> the estimate is greater than the actual answer because the percent and the number were both rounded up</em>.