One way would be to convert 40% into a fraction and multiply.
40% = 2/5
2/5 * 60 = 24
Drawing a diagram could involve drawing a whole (etc. a circle) and dividing it into fifths, then shading 2 of it with each section representing 12. Hope this helps!<span />
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Answer:
16
Step-by-step explanation:

The last one is not necessarily true
The LCM for 4 and 9 is 36