If we know the multiplication table (up to 12), we know directly the number of racks is 96/8=12.
If not, guess 10 racks = 10*8=80 shirts, too low.
Try 11 racks = 11*8=88 shirts, still too low, then
try 12 racks = 12*8=96 shirts, perfect, so 12 racks are needed.