In order to calculate the value of 162% of 79, we just need to transform the percentage into its decimal or fraction form, then we calculate the product of the two numbers:
[tex]\begin{gathered} 162\text{\%}=\frac{162}{100}=1.62 \\ 1.62\cdot79=127.98 \end{gathered}[/tex]So the value we calculated is 127.98.
Rounding to the nearest whole number, the best estimate is 128.