Let be "x" the number that represents 100%.
According to the information given in the exercise, 96 is 60% of the number "x".
Then, you can set up the following proportion:
[tex]\frac{96}{60}=\frac{x}{100}[/tex]Now you need to solve for "x" in order to find its value:
[tex]\begin{gathered} \frac{96}{60}\cdot100=x \\ \\ \frac{9600}{60}=x \\ \\ x=160 \end{gathered}[/tex]Hence, the answer is:
[tex]160[/tex]