Step 1: Start with the fraction 32/44.

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

32 ÷ 44 = 0.7273

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

0.7273 × 100 = 72.73%

Final Answer: 32/44 as a percentage is 72.73%.