1. **State the problem:** We need to find what percent of 98 is 108.78. 2. **Identify the parts:** In percentage problems, the formula is: $$\text{Amount} = \frac{\text{Percent}}{100} \times \text{Base}$$ Here, the Amount is 108.78, the Base is 98, and the Percent is unknown. 3. **Rearrange the formula to find Percent:** $$\text{Percent} = \frac{\text{Amount}}{\text{Base}} \times 100$$ 4. **Substitute the known values:** $$\text{Percent} = \frac{108.78}{98} \times 100$$ 5. **Calculate the fraction:** $$\text{Percent} = \frac{\cancel{108.78}}{\cancel{98}} \times 100 = 1.11 \times 100$$ 6. **Multiply to get the percent:** $$\text{Percent} = 111.00\%$$ 7. **Summary:** - Percent = 111.00% - Base = 98 - Amount = 108.78 This means 108.78 is 111.00% of 98.