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Answer :

Given the expression 4% of 32. This can be evaluated as shown;

[tex]\begin{gathered} =\frac{4}{100}\times32 \\ =\text{ 0.04}\times32 \\ =\text{ 1.28} \end{gathered}[/tex]

Comparing this to Kevin's calculation, I will have to disagree with Kevin because he wrongly expressed 4% as 0.4 instead of 0.04 thereby falsifying his calculation.