Step 1: Start with the fraction 28/40.

Step 2: To convert a fraction into a percentage, divide the numerator by the denominator.

28 ÷ 40 = 0.7

Step 3: Multiply the result by 100 to get the percentage.

0.7 × 100 = 70.0%

Final Answer: 28/40 as a percentage is 70.0%.