94 is 156.67% of 60.
Step 1: Translate the words into an equation.
| 94 | is | what percent | of | 60 |
| 94 | = | x | $ \cdot $ | 60 |
Step 2: Solve for $ x $.
$$ \begin{aligned} 94 &= x \cdot 60 \\[1.2 em] 60 \cdot x &= 94 \\[1.2 em] x &= \dfrac{ 94 }{ 60 } \\[1.2 em] x &= 1.5667 \end{aligned} $$Step 3: Express $ x $ as a percentage.
$$ x = 1.5667 = 1.5667 ~~\cdot~~ 100 \% = 156.67 \% $$