This isn't the only property that makes mental math easy. What is 3.5% of 62? Inverting the percentages doesn't really help but if we realized 3.5% = 1%+1%+1%+0.5% we have some easy math. This gives us 0.62+0.62+0.62+0.62/2=2.17
Also remember there isn't a teacher sitting over your shoulder to check your work, most of the time you do mental math, getting close is good enough. 62 is close to 60 and 3.5% is close to 4, and 60 x 4% is easy math to get an answer that will be a little less than 2.4.