The answer is 1.32
For this problem, percentage can be looked at as a fraction out of 100:
The total = 100/100 or 100% and the tip of 32% is 32/100. 32/100 + 100/100 = 132/100 which equals 1.32
(This type of reasoning can be applied to pretty much all percentages, as they are basically just fractions/decimals)
