Answer :

[tex]p\%=\frac{p}{100}\\\\61\%=\frac{61}{100}=0.61\\\\therefore\ 61\%\ of\ 407=0.61\cdot407=\boxed{248.27}\\\\89\%=\frac{89}{100}=0.89\\\\therefore\ 89\%\ of\ 195=0.89\cdot195=\boxed{173.55}[/tex]