Whole

A percentage above 100% is valid. Do not replace it with the amount above 100%: 135% of an amount is the whole amount plus 35%.

For “$a$ as a percentage of $b$”, divide in the order $a\div b$ and then multiply by $100$. The quantity after the word “of” is usually the whole.

Check whether an answer is sensible: less than half of the whole should be below $50\%$, while a part larger than the stated whole gives more than $100\%$.