Answer
36 hours is 120% of 30 hours.
Work Step by Step
$\frac{part}{whole}=\frac{percent}{100}$
$\frac{36}{x}=\frac{120}{100}\longrightarrow$ Cross multiply then solve for x
$120x=(36)(100)\longrightarrow$ Simplify
$120x=3600\longrightarrow$ Divide both sides by 120
$120x\div120=3600\div120\longrightarrow$ Simplify
$x=30$