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2015-05-13T20:02:24+08:00

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We are looking for the rate which is computed as:
Rate= \frac{Percentage}{Base} = \frac{75}{300} = \frac{25}{100}

Since we are looking for its rate or "percent" the denominator needs to be 100 so we only take the numerator making the rate 25%.
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2015-05-16T14:10:49+08:00

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Percentage=sale amount/max amount

Divide 75 by 300, the answer is 25%

Hope this helps =)
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