Suppose you have attendance out of 10. Now you want to convert it to out of X (Here is out of 20). Try following Query. Just replace X with any number whatever you want.
SELECT [Att(10)] * (X/10) AS [Att(X)] FROM MyTable.
Keep in mind that X is just place that you have to replace it in this query with anything that you want (ex. 20, 50, 100 etc). Above query is just rough representation. X must be replaced with a number.