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272 - 40/100
272 - 2/5
272(5)/5 - 2/5
1360-2/5 = 1358/5 = 271.6
Hola:
Lo haces con Regla de 3.
272 es al 100 %
A cuánto es el 40%
_________________
272 x 40% ÷ 100% = 108.8
100 % = 272
-40% = 108.8
_____ = _____
60% 163,2 (272 - 40% ) = Al 60% que sob 163.2
Espero sea lo que buscas.