In order to compute percentages, just divide the total by 100, and multiply by the percentage you're looking for.
So, 40% of 60 is
[tex] 60\cdot \dfrac{40}{100} = 60 \cdot \dfrac{4}{10} = 6\cdot 4 = 24 [/tex]
Similarly, 75% of this amount is
[tex] 24 \cdot \dfrac{75}{100} = 24\cdot \dfrac{3}{4} = 6\cdot 3 = 18 [/tex]
Notice that you could have done this in one step by computing
[tex] 60 \cdot \dfrac{40}{100} \dfrac{75}{100} = 18 [/tex]
So, she used 18 inches of ribbon