20% is .2 as a decimal. The word "of" means to multiply, so:
.2*60=12 (answer)
You could also do this the long way. Check out my Math Variety blog posts on how to solve percentage problems. You’ll find a step-by-step method on how to do these problems, practice problems, and solutions. .
http://mathvariety.blogspot.com/2009/04/percentage-problems.html
http://mathvariety.blogspot.com/2009/05/percentage-problems-practice-problems.html
http://mathvariety.blogspot.com/2009/05/percentage-problems-solutions-to.html
I also have an eHow article on this topic at
http://www.ehow.com/how_4816051_solve-percentage-problems.html if you want to read it.
Start with x/100=is/of. Here, x=20 (percent), is=unknown ("what is"), of=60 ("of 60"). We have:
20/100=is/60
Cross multiply:
20*60=100*is
1,200=100*is
is=12 (same answer)