The part is 54 and the whole is 60. You need to find the percent.

Let n represent the percent.

Part = percentwhole

54 = n60                        (Substitute part = 54 and whole = 60)

                  (Divide each side by 60)

                            (Cancel common terms)

                              (Divide: )

                (Multiply with 100 and add percent sign)

                            (Multiply: )

54 is 90 of 60.