60.
12% of 500 = 12/100 x 500
= 12 x 5
= 60
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12/100 x 500 = 60
100 * 5 / 12 = 500 / 12 = 41.667%
% rate:= 60/12 * 100%= 5* 100%= 500%
40 percent out of 500 percent = 0.4 x 500 percent = 20 percent
100 percent of 500 = 500