Iwill rate you brainliest. i really need ! i already tried 12.8 but that didn't work

32/100 = 40/x
32x = 40(100)
x = 40(100)/32
x = 4000/32
x = 125

40 is 125% of 32.

You can check this by multiplying 32 by 1.25.
32 * 1.25 = 40

The actual answer is 12.5.

     is        %             40          x
  =   ⇒ =
    of       100            32        100

    32x = 4,000
   
    32         32

      x = 12.5