Answer
a)$ 22\%$, b)$\$ 70.76$
Work Step by Step
a) Typical percentage problem:
What percent ($n$, as a decimal number) of (the base amount $y$) is $x?$
Translated:$\quad n\cdot y=x$
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Here, What percent ($n$, as a decimal number) of ($y=58$ is ($x=12.76$)$?$
Translated:$\quad n\cdot 58=12.76$
... divide with $58$
$ y=0.22\qquad$ .... convert to percent notation,
(move the decimal point two places to the right and write a percent symbol.)
$=22\%$
b) $58+12.76=\$ 70.76$