i can't solve these two questions

1. In an office​ building, 52 offices are currently being rented. This represents 40​% of the total units. How many offices are there in the​ building?

2. The sales tax is ​$43 on the purchase of a dining room set for ​$1075. Find the sales tax rate.

3 answers

#1. 0.40 x = 52
#2. x = 43/1075 * 100%
1. ? i can't figure out.
for # 2. i got 172‬
r * 1075 = 43
r = 43/1075 * 100% = 4 %.