GRE Sample Test 5 Quantitative Reasoning 2

Since phones represented 27.5% of all revenue in 2013, you can create the equation: $ 25 million = .275x, where x = the total revenue in 2013.
Solve for x: $ 25 million/.275 = $ 90.9 million. Finally, since revenue from computers account for approximately 36% of all revenue in 2013, take 36% of $ 90.9 million: .36(90.9) = $ 32.7 million. Among the choices, the value closest to 32.7 million is 32 million.