Answer
$60$
Work Step by Step
To find the number we set up a ratio by rewriting $31.4\%$ as a fraction. We then cross-multiply and solve for $x$:
$$\frac{18.84}{x}= \frac{31.4}{100} \Longrightarrow 18.84= \frac{31.4}{100} \cdot x\Longrightarrow x=\frac{100\cdot 18.84}{31.4}=60 .$$