30 percent of what number is 96?

We always teach this to set it up as a proportion, using key Words "is/of". Percents are always out of 100, so:

30/100 = 96/x

The reason 96 is on the top, is because the problem says "96 is". Now, cross multiply to solve your proportion. 96*100=9,600. 9,600/30=320.

So 30% of 320 is 96.