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To get the solution, we are looking for, we need to point out what we know. 

1. We assume, that the number 480 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 480 is 100%, so we can write it down as 480=100%. 
4. We know, that x is 12% of the output value, so we can write it down as x=12%. 
5. Now we have two simple equations:
1) 480=100%
2) x=12%
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:
6. Now we just have to solve the simple equation, and we will get the solution we are looking for.

7. Solution for what is 12% of 480

(480/x)*x=(100/12)*x       - we multiply both sides of the equation by x
480=8.33333333333*x       - we divide both sides of the equation by (8.33333333333) to get x

now we have: 
12% of 480=57.6