Answer:
Heather will need to make 57 labels to complete the task.
Explanation:
There are 12 file cabinets.
Three of them have 4 drawers.
Heather will need to make 3*4=12 labels for these cabinets
The rest of the cabinets (12-3=9) have 5 drawers.
Heather will need to make 9*5=45 labels for these cabinets
The total of labels needed is 12+45=57.
Heather will need to make 57 labels to complete the task.