To find what percent 44 is of 40, you can use the formula:
\[ \text{Percentage} = \left( \frac{\text{part}}{\text{whole}} \right) \times 100 \]
In this case, the part is 44 and the whole is 40. Plugging in the numbers:
\[ \text{Percentage} = \left( \frac{44}{40} \right) \times 100 \]
Now, calculate:
\[ \frac{44}{40} = 1.1 \]
Now multiply by 100:
\[ 1.1 \times 100 = 110 \]
Therefore, 44 is 110% of 40.