To set up a proportion, we can represent the relationship using the formula for percentages. The formula is:
\[ \text{part} = \text{percentage} \times \text{whole} \]
In this case, we know:
- The part is 88.
- The percentage is 44%, which can be expressed as a decimal (0.44).
- The whole is the unknown number we want to find, let's call it \( x \).
We can set up the equation as follows:
\[ 88 = 0.44 \times x \]
To solve for \( x \), we can divide both sides of the equation by 0.44:
\[ x = \frac{88}{0.44} \]
Calculating this gives:
\[ x = 200 \]
Thus, the number 88 is 44% of 200.