To find out what a certain number is a certain percentage of, all you need to do is divide the known number by the percentage. To do this, we must first convert the percentage into a decimal.
For this to happen, we can either divide the percentage by 100, or (my personal shortcut) just shift the decimal point over two places to the left.
325% = 3.25
Now, we can divide.
78.65 / 3.25 = 24.2
And there's our answer.
325% of 24.2 is 78.65.
Hope that helped =)
