Verified Answer :

  1. We assume, that the number 12 is 100% - because it's the output value of the task. 
    2. We assume, that x is the value we are looking for. 
    3. If 100% equals 12, so we can write it down as 100%=12. 
    4. We know, that x% equals 36 of the output value, so we can write it down as x%=36. 
    5. Now we have two simple equations:
    1) 100%=12
    2) x%=36
    where left sides of both of them have the same units, and both right sides have the same units, so we can do something like that:
    100%/x%=12/36
    6. Now we just have to solve the simple equation, and we will get the solution we are looking for.

    7. Solution for 36 is what percent of 12

    100%/x%=12/36
    (100/x)x=(12/36)x       - we multiply both sides of the equation by x
    100=0.333333333333*x       - we divide both sides of the equation by (0.333333333333) to get x
    100/0.333333333333=x 
    300=x 
    x=300

    now we have: 
    36 is 300% of 12