hmmm one may note that you never specified what 76.8 meant, now, assuming you meant is the 76.8% of some number, then.
let's say "x" is the 100%, and we know 32.64 is the 76.8%, then
[tex]\bf \begin{array}{ccll}
amount&\%\\
\text{\textemdash\textemdash\textemdash}&\text{\textemdash\textemdash\textemdash}\\
x&100\\
32.64&76.8
\end{array}\implies \cfrac{x}{32.64}=\cfrac{100}{76.8}\implies x=\cfrac{32.64\cdot 100}{76.8}[/tex]
