[tex] \tt \dfrac{R\$\,360}{100\%}=\dfrac{x}{12\%} [/tex]
[tex] \tt 100x=4.320[/tex]
[tex] \tt x=\dfrac{4.320}{100}[/tex]
[tex] \red{\tt x=R\$\, 43{,}20}[/tex]