1. **State the problem:** Find what percent of 72 is 64.8. 2. **Formula:** To find what percent $x$ is of $y$, use the formula: $$\text{Percent} = \left(\frac{x}{y}\right) \times 100$$ 3. **Apply the values:** Here, $x = 64.8$ and $y = 72$. $$\text{Percent} = \left(\frac{64.8}{72}\right) \times 100$$ 4. **Simplify the fraction:** $$\text{Percent} = \left(\frac{\cancel{64.8}}{\cancel{72}}\right) \times 100 = 0.9 \times 100$$ 5. **Calculate the percentage:** $$0.9 \times 100 = 90$$ 6. **Answer:** 64.8 is 90 percent of 72.