The expression is 12 of 72.
The percent is 0.12 and the whole is 72. You need to find the part.
\Let n represent the part.
\Part = percentwhole
n = 0.1272 (Substitute percent = 0.12 and whole = 72)
n = 8.64 (Multiply: )
8.64 is 12 of 72.