12% of 1232 = 147.84
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If you mean: 12/32 then it is 3/8
4 is NOT divisible by 1232. 1232, on the other hand, is divisible by 4 and that is because 1232 can be partitioned into 308 lots of 4.
28x44 = 1232
The LCM is 1232.
80 percent of 12 percent = 0.8 x 12 percent = 9.6 percent