Question

Need steps to; the number 60 is 40% of ?

Answer 1

Let x be the number, then 60 = 40% of x & x =60/40%=60/0.4=150
then the number of which 60 represent 40% of it is 150
2) Let x be the time needed to the 16 clerks to finish the job

In one day the 32 clerks complete a portion of 32/22 of the job
    In one day the 16 clerks complete a portion of 16/x of the job
    So in 1 day===> 32/22 =16/x ==> x=(22*16)/32 = 11 days