At first, the students were divided into 10 teams with 12 on each of them; we can write this as:
team 1 = 12 students
team 2 = 12 students
team 3 = 12 students
team 4 = 12 students
team 5 = 12 students
team 6 = 12 students
team 7 = 12 students
team 8 = 12 students
team 9 = 12 students
team 10 = 12 students
Sum up the number all the students and this adds up to: 120 students.
Then, the question says these 120 students were divided into teams with 3 students on each team.
This time the number of teams created will be more.
team 1 = 3 students
team 2 = 3 students
teams 3 = 3 students
...
And so on.
In order to get the number of teams, we simply divide the number of students by the number of students in a team.
Therefore, the number of 3 person teams are 40 teams