Well lets first round the 129.99 up to a flat dollar (cash registers will already do this).
Step 1: Rounding 129.99 up to 130.00
Step 2: Now lets convert 40% to a decimal. Move the point two places to the left.
Step 2: 40% = 4.0 (Moved one place to left)
Step 2: 40% = .40 (Moved two places to left)
Step 3: Now mulitply .40 with 130.00. It will be 52. (If you didn't round it will be 51.996 - which is basically the same as 52 just 4 thousandths short)
Step 4: Take 130 and subtract 52 from it. Leaving you 78.
So your answer is: 40% of 129.99 (we used 130) is 77.994 or 78.
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