Question

If 12 is 10% of a value, what is that value?

Answer 1

Any number that is 10% of another number is just saying it's been divided by 10. That means to work out the original number, you do the opposite. (multiply).
Therefore:12 × 10 = 120.
The value is 120. 
-Hope this helped! :D

Answer 2

120 because 120 divided by 12 is 10