To find the proportion of computer hardware to payroll in the budget, we need to compare the percentages given for each category.
The percentage of the budget allocated to computer hardware is 9%, while the percentage for payroll is 37%.
To express the proportion of computer hardware to payroll, we set up a ratio using these percentages:
Ratio = Payroll Percentage Computer Hardware Percentage = 37 9
This fraction represents the proportion of computer hardware to payroll in the budget. To make it easier to understand, we can express this ratio as a percentage by dividing 9 by 37:
Proportion = ( 37 9 ) × 100 ≈ 24.32
Rounding to the nearest whole number, we find the proportion is approximately 24%.
Thus, the correct answer is 24%.