Answer
Rounded: 2160
Actual: 2397.05
Work Step by Step
Rounding off the numbers,
60% of 3600 = (60/100) x 3600 = 2160
Actual answer
62.3 % of 3847.6 = (62.3/100) x 3847.6 = 2397.05
It is not that good of an estimate, as the difference is 237.05.