60 represents 100%. To find how much represents 76%, we can use the next proportion:
[tex]\frac{100\text{ \%}}{76\text{ \%}}=\frac{60}{x}[/tex]Solving for x:
[tex]\begin{gathered} 100\cdot x=60\cdot76 \\ x=\frac{4560}{100} \\ x=45.6 \end{gathered}[/tex]45.6 is 76% of 60.