What is 12 is 60 of what number?

The phrase "12 is 60% of what number" is a mathematical sentence that can be written as:

12 = 0.6x

Where "x" is the unknown number we are trying to find. To solve for "x", we can isolate it by dividing both sides of the equation by 0.6:

x = 12 ÷ 0.6

x = 20

Therefore, the number we are looking for is 20.