J.R. S. answered 11/29/17
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If the molecular mass of the unknown is 44.0 u, and it is 27.3% C, then the mass of C = 0.273 x 44.0 = 12.0 u.
Yes, his assumption is correct, because 1 mole of this compound contains exactly 1 mole of C (atomic mass of 12.01).