What is 32 is 40 percent of what number?

To solve for the unknown number, we can set up an equation:

32 = 0.40x

where x is the unknown number we are trying to find.

To solve for x, we can divide both sides of the equation by 0.40:

x = 32 ÷ 0.40

x = 80

Therefore, 32 is 40 percent of 80.