Concept:To find the least value, compute each percentage as part of its total and compare the results.Explanation:Calculate each option:18% of 450 = (18 × 450) ÷ 100 = 8120% of 380 = (20 × 380) ÷ 100 = 7625% of 300 = (25 × 300) ÷ 100 = 7530% of 240 = (30 × 240) ÷ 100 = 72The smallest result is 72.Answer:Option D (30% of 240) is the least.