Answer :

To get the solution, we are looking for, we need to point out what we know. 

1. We assume, that the number 75 is 100% - because it's the output value of the task. 
2. We assume, that x is the value we are looking for. 
3. If 100% equals 75, so we can write it down as 100%=75. 
4. We know, that x% equals 27 of the output value, so we can write it down as x%=27. 
5. Now we have two simple equations:
1) 100%=75
2) x%=27
where left sides of both of them have the same units, and both right sides have the same units, so we can do something like that:
100%/x%=75/27
6. Now we just have to solve the simple equation, and we will get the solution we are looking for.

7. Solution for 27 is what percent of 75

100%/x%=75/27
(100/x)*x=(75/27)*x       - we multiply both sides of the equation by x
100=2.77777777778*x       - we divide both sides of the equation by (2.77777777778) to get x
100/2.77777777778=x 
36=x 
x=36

now we have: 
27 is 36% of 75
EXODRONE
If you divide 27 by 75, then multiply by 100, you will get the answer

27/75=0.36
0.36*100=36

The answer is 36%

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