33.33
Let the required percentage value be "x".
44 is what percent of 132 is expressed as:
[tex]44=x\%\text{ of 132}[/tex]Simplify the equation to geet the values of "x"
[tex]\begin{gathered} 44=\frac{x}{100}\times132 \\ 44=0.01x\times132 \\ 44=1.32x \end{gathered}[/tex]Divide both sides by 0.32 to have:
[tex]\begin{gathered} 1.32x=44 \\ \frac{\cancel{1.32}x}{\cancel{1.32}}=\frac{44}{1.32} \\ x=\frac{44}{1.32} \\ x\approx33.33 \end{gathered}[/tex]