What is 26.5% of 400?

We need to find 26.5% of 400.

The word "percent" means "per hundred" or "out of 100".

So 26.5% means 26.5 out of every 100.

To calculate with percentages, we first convert to a decimal.

Divide the percentage by 100:

26.5 ÷ 100 = 0.265

This means 26.5% = 0.265

Now multiply the decimal by the number:

0.265 × 400 = 106

So 26.5% of 400 = 106

You can also think of it as a fraction:

26.5% of 400 = (26.5/100) × 400

= (26.5 × 400) / 100

= 10600 / 100

= 106