Question 27343
The phrase "66% more than" actually means 166% as much. Why is that? Let's say you're trying to find 66% more than 100 (for instance).  You'd take 100 and multiply it by 66% and get 66. But it didn't say 66% of 100, it said 66% <i>more than</i>, so you'd add the 66 to 100 to get 166.  166/100=1.66 or 166%.

Now that we know that, how do we use it to solve your problem? Well you already said that women make "a", your variable.  So if we're told that men make "66% more than" that would mean that the amount the men make (78000) is (equals) 66% more than (166% times) what women make ("a").  Mathematically we have:

{{{78000=1.66a}}}
{{{46987.95=a}}}