TeX source:
\begin{array}{rclcr}100\,\% &\widehat{=}& 1.200\,\text{l} \cr \cr 1\,\% &\widehat{=}& \dfrac{1.200\,\text{l}}{100} \cr \cr 72{,}3\,\% &\widehat{=}& \dfrac{72{,}3\cdot 1.200\,\text{l}}{100} &=& 867{,}6\,\text{l} \end{array}