To find 82% of 60, you can use the formula:
\[ \text{Percentage} = \left(\frac{\text{percent}}{100}\right) \times \text{whole} \]
In this case, the percent is 82 and the whole is 60. So:
\[ 82% \text{ of } 60 = \left(\frac{82}{100}\right) \times 60 = 0.82 \times 60 \]
Now, calculate:
\[ 0.82 \times 60 = 49.2 \]
Therefore, 82% of 60 is 49.2.