Answer :

To find what [tex]\(181.5\%\)[/tex] of [tex]\(18\)[/tex] is, follow these steps:

1. Convert the percentage to a decimal:
Percentages are parts per hundred, so to convert [tex]\(181.5\%\)[/tex] to a decimal, divide by [tex]\(100\)[/tex]:
[tex]\[ 181.5\% = \frac{181.5}{100} = 1.815 \][/tex]

2. Multiply the decimal by the number:
Now, multiply the decimal form of the percentage by the number [tex]\(18\)[/tex]:
[tex]\[ 1.815 \times 18 = 32.67 \][/tex]

Thus, [tex]\(181.5\%\)[/tex] of [tex]\(18\)[/tex] is [tex]\(32.67\)[/tex].

Therefore, the correct answer is:
[tex]\[ \boxed{\text{C 32.67}} \][/tex]