55% of what number is 22?

The number is 40

Explanation:
Assume that the number we are looking for is x.
We know that 55% of the number x is 22.
This means that:
55% of x = 22
55% * x = 22
0.55x = 22

Now, we will simply solve for x as follows:
0.55x = 22
x = 
x = 40

Hope this helps :)

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