The empirical formula for a compound that is 43.6% phosphorus and 56.4% oxygen is P2O5. In the formula, the P stands for phosphorus and the O standards for oxygen, so there are 2 phosphorus (P) atoms and 5 oxygen (O) atoms in the compound.
The atomic mass of phosphorus (P) is 30.974 u and the atomic mass of oxygen (O) is 15.999 u. Therefore, the total weight of phosphorus in the compound is 61.948, and the total weight of oxygen in the compound is 79.995. The total weight of the compound is 141.943, so phosphorus is 43.6% of the compound and oxygen is 56.4%.