$\"\"$

The part is 49.5 and the whole is 132. You need to find the percent.

Let n represent the percent.

Part = percent $\"\"$ whole

$\"\"$ (Substitute part = 49.5 and whole = 132) $\"\"$

$\"\"$ (Divide each side by 132)

$\"\"$ (Cancel common terms)

$\"\"$ (Divide: $\"\"$ )

$\"\"$ (Multiply with 100 and add percent sign)

$\"\"$ (Multiply: $\"\"$ ) $\"\"$

49.5 is 37.5 $\"\"$ of 132.