24/40 = 60%
A score of 60% could show up as a student getting 24 questions right out of 40 on a quiz. You might also see a value like this in a poll, where it describes the share of people who chose one answer.
To picture it quickly, think of a group of ten equal parts: about six of them are included. That makes it a little more than half, but clearly less than two-thirds.
One common mix-up is thinking 60% always means 60 items. It means 60 out of every 100 equal parts, so the actual number depends on the size of the whole.