Technical Shop Mathematics, Third Edition

Percent means per one hundred, hence expressing a fractional or mixed number quantity as a percent is the same as converting that quantity to a fraction with a denominator of 100. Thus, a percent signifies the number of parts per 100 being considered. In general,
For example, 4% ? 4/100.
Notice that 100% ? 100/100 = 1. That is, one whole equals 100 percent. Any number less than one whole represents a quantity less than 100 percent and any number greater than one whole represents a quantity greater than 100 percent. Percent can also be expressed as a decimal fraction. Converting a percent to this form is usually easier than converting it to a common fraction.
Becoming proficient with percents involves the ability to readily convert between percents, common fractions, and decimal fractions.
Many times common fractions need to be expressed in percent form. For example, a civil engineer might plan a road elevation change of 1 foot in height for every 10 feet of distance. This amounts to a 10 percent incline, or a 10% grade. The common fraction 1/10 is converted to 10 percent by recalling that a percent can be thought of as a fraction with 100 as the denominator. Raising 1/10 to an equivalent fraction with a denominator of 100 by multiplying it, top and bottom, by 10 results in a percent:
Fractions like this whose denominators are factors of 100 are easy...