Let the total number of units in the building be x.
80% of x is given to be 96 offices.
This means that 80% multiplied by the total units (x) is calculated to be 96:
[tex]\Rightarrow\frac{80}{100}\times x=96[/tex]Calculating, we have
[tex]\begin{gathered} 0.8x=96 \\ x=\frac{96}{0.8} \\ x=120 \end{gathered}[/tex]There are 120 total offices in the building.