I totally remember being taught this. It's just way easier to break down percentages in terms of the nearest 1% or 10% times the number in the percent times the number you're taking the percentage of.
You don't have to do the math for the 1 or 10 percentage as long as you remember that a 10% means move the decimal left once and 1% means move the decimal left twice. The rest is just basic multiplication.
40% of 59 = 10% of 59 times 4.
So...
4x59=236
or
(4x50=200) + (4x9=36)= 236
10% means move the decimal left once,
Therefore 40% of 59 is 23.6
With that you can easily do more complex percentages mentally like...
62% of 35 = 10% of 35 times 6 plus 1% of 35 times 2.
I totally remember being taught this. It's just way easier to break down percentages in terms of the nearest 1% or 10% times the number in the percent times the number you're taking the percentage of. You don't have to do the math for the 1 or 10 percentage as long as you remember that a 10% means move the decimal left once and 1% means move the decimal left twice. The rest is just basic multiplication.
40% of 59 = 10% of 59 times 4.
So...
4x59=236
or
(4x50=200) + (4x9=36)= 236
10% means move the decimal left once,
Therefore 40% of 59 is 23.6
With that you can easily do more complex percentages mentally like...
62% of 35 = 10% of 35 times 6 plus 1% of 35 times 2.
35x6=180+30=210 at 10% so 21
plus
35x2=60+10=70 at 1% so 0.7
Therefore 62% of 35 = 21.7
While I get your sentiment, I'm always baffled how people fail to just memorize some basic formulas/equations and then just to plug and play:
1÷kⁿ = k⁻ⁿ
% = 1÷100 = 10⁻²
k×10ⁿ equals k with its floating point shifted by n to the right for positive n, or to the left for negative n
That's really all one needs to know for the "problem" at hand. For your concrete example of "40% of 59" that would just be
59×40×10⁻²
Just solve that whatever way is easiest. I don't get why people get panic-stricken when they see the % sign.