Question 594900
Let x = unknown percent


"what percent of 400 is 85.4" translates to the equation 


(x/100)*400 = 85.4


Now solve for x



x/100 = 85.4/400


x/100 = 0.2135


x = 0.2135*100


x = 21.35



So <font color="red">21.35 %</font> of 400 is 85.4