Question

44 is 88% of what number?

Answer 1

44 is 88% of 50. 
Just adding this so I pass the 20 character mark for this post.
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Answer 2

IS means = and OF means multiply.

so 44=88%*x

we need to find x so we divide both sides by .88

50=x 

so 44 is 80% of 50 
Hope that helped :)