To find 30% of 40, you can follow these simple steps:
1. Convert the percentage to a decimal. To do this, divide the percentage by 100. So, 30 divided by 100 equals 0.30.
2. Multiply the decimal by the number you want to find the percentage of. In this case, multiply 0.30 by 40.
3. The calculation is: 0.30 × 40 = 12.
So, 30% of 40 is 12. This means that if you have 40 items, 30% of those items would be 12.