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Turn the percentage into a fraction so that you are working with the same type of numbers.

Find a common denominator for the fractions.

Fortieths are chosen as 4, 5 and 8 are common factors of 40. These numbers all 'go into' 40.

40 ÷ 4 = 10 or 10 X 4 = 40

40 ÷ 5 = 8 or 8 X 5 = 40

40 ÷ 8 = 5 or 5 X 8 = 40

Therefore quarters, fifths and eighths can be converted into fortieths.

To change two eighths into fortieths do the following:

Multiply the denominator by 5.

8 X 5 = 40

Multiply the numerator by 5, the same number.

2 X 5 = 10

So the number of fortieths required is 10.

Two eighths = ten fortieths

To work out the percentage of the total, add up all the fortieths and then subtract the total number of fortieths from a whole.

Convert the fortieths into a percentage. To do this, change the fortieths into tenths first.

Change the tenths into hundredths. Then change the hundredths into a percentage. Calculate a tenth of a million dollars which is also equivalent to ten percent of a million dollars.

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