300 is what percent of 1200

Two ways:

=   and 1/4 = 25%

Another way.

300 = n% of 1200
Problem - we can't move n% back two place to change it to a decimal since we don't know what n is.   Solution - move the decimal back on the 1200 two places because since of means x, it doesn't matter.   Sample .45 x 32 = 45 x .32  Notice that the decimal can be place on either number and it results in the same answer.

So 300 = 12n   (1200 moved back 2 places)
    now divide by 12
300  = 12n
12       12       and once again n=25(%)