Well, we know what he earns is 12% of what he sells. If $360 is 12% we know that the value of what he sold multiplied by 0.12 is 360. Now we can write this out as an equation. i'm going to use X to represent the value of what he sold
X*0.12=360
now, we can solve for X by dividing by 0.12 on both sides
X=3000