Y is X% Percent of what?

Example: 12 is 60% of what?
Written using the formula: Z = 12 ÷ 60%
Convert percent to decimal
60 ÷ 100 = 0.6
Z = 12 ÷ 0.6
Z = 20
So 12 is 60% of 20

Y is X% Percent of what?
%
Percent Of What