$\"\"$

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The direct variation formula is $\"\"$ .

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$\"\"$ (Substitute $\"\"$ )

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$\"\"$ (Multiply: $\"\"$ )

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$\"\"$ (Divide each side by 12)

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$\"\"$ (Cancel common terms)

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$\"\"$ (Divide: $\"\"$ )

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$\"\"$

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The direct variation equation is $\"\"$ . $\"\"$

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$\"\"$ (Substitute $\"\"$ )

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$\"\"$ (Multiply: $\"\"$ )

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$\"\"$ (Divide: $\"\"$ ) $\"\"$

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The value of $\"\"$ .