• Rate is the number of hundredths parts taken. This is the number followed by the percent sign.
• The base is the whole on which the rate operates.
• Percentage is the part of the base determined by the rate.

1.) 20% of 40 is 8

base: 40

rate: 20%

percentage: 8

2.) 540 is 45% of 1200

base: 1200

rate: 45%

percentage: 540

3.) 13% of 300 is 39

base: 300

rate: 13%

percentage: 39

4.) 34 is 85% of 40

base: 40

rate: 85%

percentage: 34

5.) 30% of 120 is 36

base: 120

rate: 30%

percentage: 36