32 is 40 percent of what number?

'is' in mathematics means equal
'of' in mathematics means multiplication

percent means over 100

32 = 40% * x

32 = 40/100 * x

32 = 4/10 * x

Multiply 10/4 on both sides, so we can isolate 'x'

32 * 10/4 = x

x = 8 * 10

x = 80

32 is 40 percent of 80.