Company P had 15 percent more employees in December than it had in January. If Company P had 480 employees in December, how many employees did it have in January?	Choose the correct choice from the following options
A) 391	B) 417	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 = 480   J = 480/1.15   J = 48,000/115 = 417   Thus 417 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 480 employees in December, how many employees did it have in January?