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SpongebobEP
12.8 / .32 = 40

Check
.32 x 40 = 12.8

Answer -> 40
I hope this helps.
Exvited
12.8 is 32% of 40

Convert the percentage (32) into a decimal by dividing it over 100:
[tex] \frac{32}{100} = 0.32[/tex]

Divide 12.8 over 0.32:
[tex] \frac{12.8}{0.32} = 40[/tex]