Set
[tex]\begin{gathered} 440\to100\% \\ 125\to x\% \end{gathered}[/tex]Which is equivalent to
[tex]\frac{440}{100}=\frac{125}{x}[/tex]Solve for x as shown below,
[tex]\begin{gathered} \Rightarrow440x=125\cdot100=12500 \\ \Rightarrow x=\frac{12500}{440} \\ \Rightarrow x\approx28.4 \end{gathered}[/tex]Therefore, the answer is 28.4%