To find out what number 18 is 32% of, you can set up an equation based on the definition of percentage.
Let \( x \) be the number we are looking for. The equation can be set up as follows:
\[ 0.32x = 18 \]
Now, to solve for \( x \), divide both sides by 0.32:
\[ x = \frac{18}{0.32} \]
Calculating the right-hand side:
\[ x = 56.25 \]
So, 18 is 32% of 56.25.