If it takes a washer 27.5 minutes for a load and a dryer takes 60% of that time for a load, convert 60% to a decimal (0.6) and multiply by 27.5 → 27.5 * 0.6 = 16.5 which means it takes the dryer 16.5 minutes for a load. To find the total time it takes for a washer and a dryer to complete 1 load, simply add the two times. 27.5 + 16.5 = 44 minutes.
