40 percent of 60 employees -- that is, (60)(0.4) = 24 -- are paid more than $1,000. 60 percent of 40 employees -- (40)(0.6) = 24 -- are paid more than $1,000. That's 48 employees of a total of 40 + 60 = 100. 48 of 100 is 48 percent, choice (B).