60 is 2.14% of 2800.
Step 1: Translate the words into an equation.
| 60 | is | what percent | of | 2800 |
| 60 | = | x | $ \cdot $ | 2800 |
Step 2: Solve for $ x $.
$$ \begin{aligned} 60 &= x \cdot 2800 \\[1.2 em] 2800 \cdot x &= 60 \\[1.2 em] x &= \dfrac{ 60 }{ 2800 } \\[1.2 em] x &= 0.0214 \end{aligned} $$Step 3: Express $ x $ as a percentage.
$$ x = 0.0214 = 0.0214 ~~\cdot~~ 100 \% = 2.14 \% $$