Percentage is a mathematical representation of the relationship of ratio of two numbers and can be denoted by "%" sign.
Here a certain percentage of employees pay is withheld and we have to find out the amount in percentage using the given data.
Given,
Gross pay is $378.18
Deductions are $83.20
For calculating percentage we will put the base amount in denominator and the concerned amount on which the percentage has to be calculated in numerator and multiplying the outcome by 100.
[tex]\rm Percentage&= \dfrac{Deductions}{Gross\:pay} \times 100\\\\Percentage&=\dfrac{\$83.20}{\$378.18} \times 100\\Percentage&= 22 \%[/tex]
Therefore the percent of their gross pay is being withheld is 22% , OPTION B is correct.
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