1. **State the problem:** We want to find what percentage 28 customers is out of 40 customers. 2. **Formula used:** The percentage is calculated by the formula $$\text{Percentage} = \left(\frac{\text{Part}}{\text{Whole}}\right) \times 100$$ where "Part" is the number of customers who ordered a burrito (28), and "Whole" is the total number of customers (40). 3. **Apply the formula:** $$\text{Percentage} = \left(\frac{28}{40}\right) \times 100$$ 4. **Simplify the fraction:** $$\frac{28}{40} = \frac{\cancel{4}7}{\cancel{4}10} = \frac{7}{10}$$ 5. **Calculate the percentage:** $$\frac{7}{10} \times 100 = 7 \times 10 = 70$$ 6. **Final answer:** 28 customers represent **70%** of the total 40 customers.