Company P had 15 percent more employees in December…
There are actually two great methods to solving a problem such like this. The first is create a simple word translation. We are given that Company P had 15 percent more employees in December than it had in January and that it had 460 employees in December.
So we can say:
D = number of employees in December
J = number of employees in January
J x 1.15 = D
J x 1.15 = 460
J = 460/1.15
J = 46,000/115 = 400
Note: Alternately, we could have looked at our answer choices and used divisibility and a little logic. We know that the answer choices represent the number of employees in January.
Thus we can say the following:
(Answer Choice)(1.15) = 460
Answer Choice x 115/100 = 460
Right away we can see that answer choice B stands out because it is divisible by 100. If we do the arithmetic, we see that:
400 x 115/100 = 400/100 x 115 = 4 x 115 = 460.
Again, the answer is B.