Twenty eight is 40% of

70

Step-by-step explanation:

Assume the unknown value is 'Y'

28 = 40% x Y

28 = 40/100 x Y

Multiplying both sides by 100 and dividing both sides of the equation by 40 we will arrive at:

Y = 3 x 100/40

Y = 70%

11.20 is maybe the answer