Answer :
40% of 1000.....turn percent to decimal..." of " means multiply
0.40(1000) = 400
1/4 of 1200 = 1/4 * 1200 = 1200/4 = 300
so 40% of 1000 is bigger
0.40(1000) = 400
1/4 of 1200 = 1/4 * 1200 = 1200/4 = 300
so 40% of 1000 is bigger