Answer :

[tex]\begin{array}{ccc}88&-&100\%\\132&-&p\%\end{array}\ \ \ \ |cross\ multiply\\\\\\88p=100\cdot132\ \ \ \ |divide\ both\ sides\ by\ 88\\\\p=\frac{13200}{88}\\\\\boxed{\boxed{p=150\ (\%)}}\leftarrow answer[/tex]