To change a percent to a decimal, you must move the decimal point inwards two places. For example, say you have 45%. To change 45% to a decimal, move the decimal point in two places, and you will have 0.45. Once you’ve moved the decimal, don’t add the percent symbol, because it’s no longer a percent.
Hey there,
Each cake recipe would call for

cup of oil.
So if she is going to make 12 cakes, this would include that she
would need to use 12 cups of oil.

would be your answer!
Hope this helps.
~Jurgen
You multiply 76 by 0.93. That is 70.68 which rounds to 71. To check, (71/76) = ~93.