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Here is another model you can make for working with percents. Get a board that has a meter stick or number line on it, and attach a wide elastic band. Then, on the elastic band, mark all the key percents up to 100. Release the elastic band. Now, if you stretch the elastic band to line up the 100% mark you made with any number -- for example, 40, as shown below -- the other percents will automatically line up with the correct numbers (50% will line up with 20, etc.). This is an easy way to tell how much a given percent is of a given number. (You can use this model for numbers greater than 100 as well.)

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