40 is 7.14% of 560.
Step 1: Translate the words into an equation.
| 40 | is | what percent | of | 560 |
| 40 | = | x | $ \cdot $ | 560 |
Step 2: Solve for $ x $.
$$ \begin{aligned} 40 &= x \cdot 560 \\[1.2 em] 560 \cdot x &= 40 \\[1.2 em] x &= \dfrac{ 40 }{ 560 } \\[1.2 em] x &= 0.0714 \end{aligned} $$Step 3: Express $ x $ as a percentage.
$$ x = 0.0714 = 0.0714 ~~\cdot~~ 100 \% = 7.14 \% $$