I would do it in a more simpler way..
32 * 100 = 3200
3200/3 = 1066.666666666..7
Round off to 3 Decimal Place
1066.667
1066.667 * 3 = 3200.001
3200.001 / 100 = 32.00001
This difference of 0.00001 is really small compared to that of 0.01.
This Method might seem a little tedious, but when it comes to currency management this is the best way that I can think of.
BR//
Harsha