What you have written is not correct Civonamzuk.
(40/100)*135% = 54 THIS IS WRONG
(40/100)*135%=(40/100)*135/100=0.54
$$\left({\frac{{\mathtt{40}}}{{\mathtt{100}}}}\right){\mathtt{\,\times\,}}\left({\frac{{\mathtt{135}}}{{\mathtt{100}}}}\right) = {\frac{{\mathtt{27}}}{{\mathtt{50}}}} = {\mathtt{0.54}}$$