This is how my math teacher taught me
54 is 75 percent of what?
pretend what = x
54 is 75% of x
separate the question so that "is" "%" and "of" have their own number
54 is | 75% | of x
do this formula
is/of (fraction) = %/100(fraction)
this formula works too
is = %/100(fraction) x of
Hope this helped