Let’s start by defining the variable x as the unknown number we want to find.

From the first sentence of the problem, we can set up an equation:

220% of x = 44

To solve for x, we need to isolate x on one side of the equation. We can start by dividing both sides by 220% (or 2.2 as a decimal):

x = 44 ÷ 2.2

x = 20

Now that we know x = 20, we can answer the second part of the question. We want to find 44% of x, so we can set up another equation:

44% of x = 0.44 * x

Substituting x = 20 into the equation, we get:

44% of 20 = 0.44 * 20 = 8.8

Therefore, 44% of x is equal to 8.8 when x is 20.