Convert both percentages to fractions. This is done by making the two percentages into the numerators of the fractions and giving them both denominators of 100. Assume a test question asks you to divide 50 percent by 10 percent. Your two percentages can be expressed as 50/100 and 10/100.
Simplify your two fractions, if possible, to make calculations easier. Your two fractions in the example can be expressed as 1/2 and 1/10.
Switch the numerator and the denominator of the second fraction to get its reciprocal. In the example, the reciprocal of 1/10 is 10/1.
Multiply the numerators and denominators of your two new fractions together. In the example, 1 * 10 = 10 and 2 * 1 = 2, yielding a product of 10/2.
Simplify your product, if it is possible to do so. In the example, 10/2 produces a final answer of 5.