1. We assume, that the number 92.4 is 100% - because it's the output value of the task.
2. We assume, that x is the value we are looking for. 
3. If 92.4 is 100%, so we can write it down as 92.4=100%. 
4. We know, that x is 150% of the output value, so we can write it down as x=150%. 
5. Now we have two simple equations:
1) 92.4=100%
2) x=150%
where left sides of both of them have the same units, and both right sides have the same units, so we can do something like that:
92.4/x=100%/150%
6. Now we just have to solve the simple equation, and we will get the solution we are looking for.

7. Solution for what is 150% of 92.4

92.4/x=100/150
(92.4/x)*x=(100/150)*x - we multiply both sides of the equation by x
92.4=0.666666666667*x - we divide both sides of the equation by (0.666666666667) to get x
92.4/0.666666666667=x 
138.6=x 
x=138.6

now we have: 
150% of 92.4=138.6

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