Use this equation to help you solve it;
x(76.8%) = 32.64
so the first step is to convert the percent to a decimal(by moving the decimal 2 places to the left):
x(0.768) = 32.64
x = 32.64 ÷ 0.768
x= 42.5
So your final answer would be; 42.5
and you could check your answer;
0.768 × 42.5 = 32.64
