Company P had 15 percent more employees in December than it had in January. If Company P had 470 employees in December, how many employees did it have in January? Choices.
A) 391
B) 408
C) 410
D) 423
E) 445

Rationale: "d = number of employees in december j = number of employees in january j x 1.15 = d j x 1.15 = 470 j = 470 / 1.15 j = 47,000 / 115 = 408 thus b is the correct answer ."
Answer: B