"Per cent" comes from the Latin "Per Centum" or per a hundred or by the hundred
So when we say 100% we mean 100/100 or the whole thing.
now she received 24/40 which is what out of a hundred?
24/40 = X/100
multiply both sides by 100
and you have 2400/40 = x so x is 60
so we solved X/100 and found that it is 60/100 or 60 percent