Answer :

I like to use is=%*of so the is is x percent is .60 and of is 25 so you would set it up like
is=%*of
x=.60*25
.60*25=15
Step 1. 60%= .60
Step 2. 25*.60= 15

OR

X/25 = 60/100
25*60=100X
1500=100x
x=1500/100
x=15