You are solving for x, correct?
She underestimated by 60 cents. To get this answer all you need to do is multiply 1 dollar times 12 which is $12 and then multiply $.30 by 12 and that gives you $3.60. Then you add the $12 to the $3.60 and that gives you $15.60 which is 60 cents over the estimation.
.65x=39
x=39/.65=60 just solve it as algebra
There are many answer:
1/4 is equal to 25%, .25 , 2/8 on so on. Hope this helps