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The question is "What number is 65% of 120?".

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\"\"                                  (Write the proportion)

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\"\"                              (Substitute: 120 for b and 65 for p)

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\"\"            (Multiply each side by 120)

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\"\"                            (Cancel common terms)

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\"\"                                           (Simplify: \"\")\"\"

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65% of 120 is 78.