Answer:
40
Step-by-step explanation:
12 is 30% of 40
30% x X = 12 or 30/100 x = 12
so if you multiply both sides by 100 and divide both sides by 30
we get X = 12 x 100/30
= 40
(BTW if you want to use a calculator just put 12×100÷30 which will give you the answer)