Chapter 2 - Section 2.6 - Percent and Mixture Problem Solving - Exercise Set - Page 162: 51

120

78 is $100-35=65$% of the number of employees prior to the layoffs. Therefore, $\frac{78}{65}$ is 1% of the number of employees prior to the layoffs. The number of employees prior to the layoffs is $\frac{78}{65}*100=120$