H = height in cm
M = months
The plant is already 44 cm tall
GRowth every month = 1 cm
Equation:
H (m) = 44 + m
The height after m months, will be equal to the initial height (44) plus the number of months.
For 32 months, replace m by 32 and solve:
H (32) = 44+32
H (32) = 76 cm
After 32 months, the plant will be 76 cm tall