+354 440 people = 100%
108 people = x%
We can divide 440 by 440 to get one person. Divide 100 by 440 to get 1 person as a percentage.
$${\frac{{\mathtt{440}}}{{\mathtt{440}}}} = {\mathtt{1}}$$
$${\frac{{\mathtt{100}}}{{\mathtt{440}}}} = {\frac{{\mathtt{5}}}{{\mathtt{22}}}} = {\mathtt{0.227\: \!272\: \!727\: \!272\: \!727\: \!3}}$$
Then multiply by 108 to get 108 people as a percentage
$${\mathtt{0.227\: \!272\: \!727\: \!272\: \!7}}{\mathtt{\,\times\,}}{\mathtt{108}} = {\frac{{\mathtt{270}}}{{\mathtt{11}}}} = {\mathtt{24.545\: \!454\: \!545\: \!451\: \!6}}$$
You could also divide 440 by 108 and use the answer of that to divide by 100.
$${\frac{{\mathtt{440}}}{{\mathtt{108}}}} = {\frac{{\mathtt{110}}}{{\mathtt{27}}}} = {\mathtt{4.074\: \!074\: \!074\: \!074\: \!074\: \!1}}$$
$${\frac{{\mathtt{100}}}{{\mathtt{4.074\: \!074\: \!074\: \!074\: \!074\: \!1}}}} = {\frac{{\mathtt{270}}}{{\mathtt{11}}}} = {\mathtt{24.545\: \!454\: \!545\: \!454\: \!545\: \!5}}$$
