Company P had 15 percent more employees in December than it had in January. If Company P had 450 employees in December, how many employees did it have in January?	Choose the correct answer:
A) 391
B) 392
C) 410
D) 423
E) 445
D = number of employees in December   J = number of employees in January   J x 1.15 = D   J x 1.15 = 450   J = 450/1.15   J = 45,000/115 = 392   Thus 392 is the correct answer.
<result>B</result>
Company P had 15 percent more employees in December than it had in January. If Company P had 450 employees in December, how many employees did it have in January?