Answer:
8%
Step-by-step explanation:
$3.20/$40 = 0.08
0.08 = 8%
As given, it is clear that the question asks conversion of 12 liters(L) to quarts(qt)
Amount given in Liters = 12 L
According to conversion rate, 1 L = 1.0567 quarts approx
So, 12 L = 
Hence, rounding this off we get 12.680 quarts.
So, 12 L ≈ 12.680 quarts. (approximate value)