40 people were employed who could together make 60 toys in 8 hours, but 8 people left just before work was to begin. How many toys could then be made in 12 hours?

$$\frac{man_1\ \times\ time_1}{work_1\left(number\ of\ toys\right)}\ =\ \frac{man_2\ \times\ time_2}{work_2\left(number\ of\ toys\right)}$$

$$\frac{40\ \times\ 8}{60}\ =\ \frac{\left(40-8\right)\ \times12}{work_2\left(number\ of\ toys\right)}$$

$$\frac{40\ \times\ 8}{60}\ =\ \frac{32\ \times12}{work_2\left(number\ of\ toys\right)}$$

$${work_2\left(number\ of\ toys\right)} = 12\times6 = 72$$

So 72 toys can be made in 12 hours in the second case.