Well let me count here... 1 no 7 33 ok here you go:
There are 33 "normal" levels, 67 bonus rooms, and seven boss
areas. There are also six each of the "friendly" areas (Candy Kong,
Cranky Kong, and Funky Kong). The first six bosses do not count towards
the percentage total. The remaining 101 areas (33 levels, 67 bonus
rooms, and the very last boss in "Gang-plank Galleon") each count as 1%
towards the completion total.