Put $\,x=\,$ the fixed cost, then we're said, _exactly_ as you wrote down:
$$40x=36(x+12)\Longrightarrow 4x=36\cdot 12\Longrightarrow\;\; (b)\;\;x=108$$
With this you can do the rest.
Put $\,x=\,$ the fixed cost, then we're said, _exactly_ as you wrote down:
$$40x=36(x+12)\Longrightarrow 4x=36\cdot 12\Longrightarrow\;\; (b)\;\;x=108$$
With this you can do the rest.