Answer :

To find out what number 24 is 60% of, follow these steps:

1. Understand the Problem: You are given that 24 is 60% of some number, and you need to find that number.

2. Set Up the Equation: Let [tex]\( x \)[/tex] be the number you are looking for. According to the problem, 24 is 60% of [tex]\( x \)[/tex]. In mathematical terms, this can be written as:
[tex]\[ 0.60 \times x = 24 \][/tex]

3. Isolate [tex]\( x \)[/tex]: To find [tex]\( x \)[/tex], you need to solve the equation for [tex]\( x \)[/tex]. This can be done by dividing both sides of the equation by 0.60:
[tex]\[ x = \frac{24}{0.60} \][/tex]

4. Calculate the Value of [tex]\( x \)[/tex]: Perform the division to get the value of [tex]\( x \)[/tex]:
[tex]\[ x = \frac{24}{0.60} = 40.0 \][/tex]

So, 24 is 60% of 40.0.

From the given options, the correct answer is:
```
40
```