[tex] \displaystyle \frac{40}{100} \cdot x=48 \Rightarrow \frac{40x}{100} =48 \Rightarrow 40x=48 \cdot 100 \Rightarrow 40x=4800 \Rightarrow \\ \\ \Rightarrow x= \frac{4800}{40} \Rightarrow x=120 \\ \\ \frac{60}{100} \cdot 120= \frac{7200}{100} =\boxed{72}[/tex]
