Answer :

36.8% will be .368
so  26.8%   of    what number     is  28.52
     .368        ×           N                   = 28.52
     .368(N)=28.52
divide each side by .368
so N=  77.5


36.8%x=28.52

36.8% = 0.368

0.368x = 28.52

0.368x/0.368 = 28.52/0.368

x=77.5


Therefore, 36.8%of 77.5 is 28.52