[tex]\begin{array}{|c|ll} \cline{1-1} \textit{a\% of b}\\ \cline{1-1} \\ \left( \cfrac{a}{100} \right)\cdot b \\\\ \cline{1-1} \end{array}~\hspace{5em}\stackrel{\textit{7.5\% of 675.99}}{\left( \cfrac{7.5}{100} \right)675.99}\implies 50.69925~\hfill \begin{array}{llll} &675.99\\ +&50.69925\\\cline{1-2} &\underset{\textit{rounded up}}{726.7~\hfill } \end{array}[/tex]