The $18.09$ is $26.8\%$ of what number?

Hint: Let’s assume the unknown quantity as $x$ . We start with converting the percentage value into a fraction. By forming the equation, we can solve it for $x$ and that is our required answer.

Complete step by step answer:
We know that, to convert a percentage into a fraction, we have to divide it with 100.Therefore,
$26.8\% = \dfrac{{26.8}}{{100}} = 0.268$
Let’s consider the unknown number as $x$. 26.8% of $x$ is given by the equation:
$0.268 \times x$
Since, we are told in the question that 18.09 is 26.8% of $x$ ,
$0.268 \times x = 18.09$
After solving this equation, we get:
$x = \dfrac{{18.09}}{{0.268}} \\
\therefore x = 67.5$

Therefore, 18.09 is 26.8% of 67.5.

Note: Percentage means “per cent” which means “out of 100 parts”. To solve such questions, the best method is to assume the unknown quantity as a variable such as $x$ and then form equations. Students make a general mistake, the question doesn’t ask us to find 26.8% of 18.09 instead it asks us to find 18.09 is 26.8% of what number. This is a general misconception.