This math topic focuses on setting up percent problems as equivalent fractions. Each problem involves converting a given percentage or fraction scenario to an equivalent fraction, often involving the base of 100, to determine the unknown quantity, be it part of the whole, the whole itself, or the percentage. The problems are designed to develop a basic understanding of percentages by expressing them in terms of fractions and vice versa. This set of skills is fundamental for a smooth transition into more complicated percentage calculations and is part of an introductory unit on percentages.