We want to estimate 132 % of 54. We will start by rounding each number.
rcl
132 % & ≈ & 130 % [0.4em]
54 & ≈ & 50 %Let's find 130 % of 50 to get an estimation. To do so, we can rewrite 130 % of 50 as the sum of 100 % of 50 and 30 % of 50.
rcl
130 %of 50 & = & ( 100 %of 50) + ( 30 %of 50) [0.4em]
& = & ( 100 %* 50) + ( 30 %* 50)
Finally, we will evaluate the expression that we got. Notice that 100 %= 1 and 30 %= 310.