We need to determine 5% of 13.5 now and the procedure explaining it as suchStep 1: In the given case Output Value is 13.5.Step 2: Let us consider the unknown value as x.Step 3: Consider the output value of 13.5 = 100%.Step 4: In the Same way, x = 5%.Step 5: On dividing the pair of simple equations we got the equation as under13.5 = 100% (1).x = 5% (2).(13.5%)/(x%) = 100/5Step 6: Reciprocal of both the sides results in the following equationx%/13.5% = 5/100Step 7: Simplifying the above obtained equation further will tell what is 5% of 13.5x = 0.675%Therefore, 5% of 13.5 is 0.675