12. Werner's salary is $20 \%$ of his boss's salary. By what percentage is his boss's salary larger than Werner's salary?
A $80 \%$
B $120 \%$
C $180 \%$
D $400 \%$
E $520 \%$
SOLUTION
D

Werner's salary is $20 \%$ of his boss's salary. Therefore his boss's salary is $\frac{100}{20}=5$ times Werner's salary. Hence his boss's salary is $500 \%$ of Werner's salary and so is $400 \%$ larger.