Answer pls Need quickly

135

Step-by-step explanation:

Because 54 is greater than 40, we automatically know that the resulting percentage has to be more than 100, which helps us proofread our math and eliminate wrong answers. To calculate percentages, I like to use the "out of" phrase. In this case, 54 out of 40. All you do is replace the out of with the divide sign, and the resulting answer is going to be 1.35. 1.35 is going to be 1, and 35/100ths as a fraction. With percentages, 100/100 is a whole, as in all the percentages add up to 1, which is 100/100. 1.35 is just adding 35/100ths to that 1, so you get 135%, but you cant use the percentage sign for your answer, thus you are left with 135. Hope this helps and brainliest is always appreciated!