81 divided by 37.5 equals 2.16, 2.16 would be equivalent to 1% so to find 100% we simbly multiply 2.16 by 100, 2.16 multiplied by 100 equates to 216, so the Baker is making 216 muffins.
If this is a word problem, put it into your own words in case of getting in trouble.
bearing in mind that an x-intercept is when the graph touches the x-axis and when that happens y = 0, and a y-intercept is when the graph touches the y-axis and when that happens x = 0.