Okay, so first you know that the shirt was priced at $32. It's on sale for 40%. 40% = Now we can make a proportion, so set the values in a fraction.
We put 32 on the bottom since it's the total amount. Divide 100 by 32, so 100÷32=3.2 Now divide the numerator (40) by 3.2, so 40÷3.2=12.5 That means the new cost of the shirt is $12.50 so the new amount will be more than 12 dollars. Hope that helped :)