1. **State the problem:** Find 22% of 180. 2. **Formula:** To find a percentage of a number, use the formula: $$\text{Percentage of a number} = \frac{\text{percentage}}{100} \times \text{number}$$ 3. **Apply the formula:** $$22\% \text{ of } 180 = \frac{22}{100} \times 180$$ 4. **Simplify the fraction:** $$= \frac{\cancel{22}}{\cancel{100}} \times 180$$ (Since 22 and 100 have no common factors other than 2, let's simplify by dividing numerator and denominator by 2) $$= \frac{11}{50} \times 180$$ 5. **Multiply:** $$= \frac{11 \times 180}{50}$$ 6. **Simplify the fraction:** $$= \frac{11 \times \cancel{180}}{\cancel{50}}$$ (Divide numerator and denominator by 10) $$= \frac{11 \times 18}{5}$$ 7. **Calculate numerator:** $$= \frac{198}{5}$$ 8. **Divide:** $$= 39.6$$ **Final answer:** 22% of 180 is **39.6**.