32 is 40% of what number?

I am brushing up on math that I haven't done in years. Could someone please explain this step-by-step to remind me how to do this kind of problem properly? Thank you!

2 answers

using algebra:
let the number be x
.40x = 32
x = 32/.40 = 80

using the "unit" method

40% ----> 32
1% ------ 32/40
100% -----> (32/40)(100) = 80
Thank you very much!