To express one quantity as a percentage of another, divide the first quantity by the second quantity, then multiply by \(100\%\). Convert both quantities to the same units first if needed.
Common mistake: Make sure the quantity you are comparing goes on top of the fraction. For example, to express 18 as a percentage of 60, use \(\dfrac{18}{60} \times 100\%\), not \(\dfrac{60}{18} \times 100\%\).