Question

Please help me answer 70 is 160% of what?

Answer 1

70 = 160% of x

70 = 160/100   * x

70  = 1.6x

1.6x = 70

x = 70 / 1.6

x = 43.75

70 is 160% of 43.75

Answer 2

You are basically asking 160% of X = 70. 
1) 70 x 100 = 7000 (to turn the 70 into a %)
2) 7000 /160 = 43.75

You can reverse the equation to double check the answer. 
160% x 43.75 = 70