62 is 90.5% of what number

Let's say the number we are looking for is x.
And let's guess 90.5 is the same as 100%.
So,
x%=62
100%=90.5
The left and right side now have the same units so you can write it out as an equation, I personally don't do this but whatever.
100%/x%=90.5/62

Now let's look at the question again.
(Solution for 62 is what percent of 90.5)

100%/x%=90.5/62


(100/x)*x=(90.5/62)*x       - we multiply both sides of the equation by x

100=1.45967741935*x       - we divide both sides of the equation by (1.45967741935) to get x

100/1.45967741935=x 

68.5082872928=x 

x=68.5082872928
now we have: 
62 is 68.5082872928% of 90.5

I hope that helped..