(a) To find what percent 17 is of 68, you can use the formula:
\[ \text{Percentage} = \left( \frac{\text{part}}{\text{whole}} \right) \times 100 \]
In this case, the part is 17, and the whole is 68:
\[ \text{Percentage} = \left( \frac{17}{68} \right) \times 100 \approx 25% \]
So, 17 is 25% of 68.
(b) To find "55% of what is 44?", you can use the formula for percentage:
\[ \text{part} = \left( \frac{\text{percentage}}{100} \right) \times \text{whole} \]
Let \( x \) be the whole:
\[ 0.55 \times x = 44 \]
Now, solve for \( x \):
\[ x = \frac{44}{0.55} = 80 \]
Thus, 55% of 80 is 44.