Given:
Net Pay: $926.45
Gross Pay: $1300.00
To find what percent is Cyril's net pay of gross pay, we need to divide net pay by gross pay and then multiply by 100.
[tex]\frac{926.45}{1300}=0.7127[/tex]. Multiplying this by 100 gives us 71.27%.
ANSWER: 71.27%