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2 5/8 = 21/8
15% = 15/100
1 3/5 × 2 5/8 ÷ 15% = 8/5 × 21/8 ÷ 15/100
= 21/5 × 100/15 = 21 × 20/15 = 7 × 20/5 = 7 × 4 = 28 (D)