Okay, so first you know that the shirt was priced at $32.
It's on sale for 40%.
40% = [tex] \frac{40}{100} [/tex]
Now we can make a proportion, so set the values in a fraction.
[tex] \frac{x}{32} = \frac{40}{100} [/tex]
We put 32 on the bottom since it's the total amount.
Divide 100 by 32, so 100÷32=3.2
Now divide the numerator (40) by 3.2, so 40÷3.2=12.5
That means the new cost of the shirt is $12.50 so the new amount will be more than 12 dollars.
Hope that helped :)