Question

14% of 81 is what number?

Answer 1

Let

x--------> the number

we know that

$14\%=\frac{14}{100}=0.14$

$x=0.14*81\\x= 11.34$

therefore

the answer is

$11.34$

Answer 2

"of" means multiply, so take 14% (or .14) times 81. 
11.34
You can check by knowing that 10% (or 1/10th) of 81 is 8.1, so this is a logical answer.