Need steps to; the number 60 is 40% of ?

an assignment is completed by 32 clerks in 22 days. assuming that all the clerks work at the rate of speed, the number of clerks that would be needed to complete this assignment in 16 days is?

Let x be the number, then 60 = 40% of x & x =60/40%=60/0.4=150
then the number of which 60 represent 40% of it is 150
2) Let x be the time needed to the 16 clerks to finish the job

In one day the 32 clerks complete a portion of 32/22 of the job
    In one day the 16 clerks complete a portion of 16/x of the job
    So in 1 day===> 32/22 =16/x ==> x=(22*16)/32 = 11 days