Subtract 12 from 30 so that you know how many DID NOT finish. 30-12=18.
12/30 finished. Divide 12 by 30. 12÷30=0.4, and multiply by 100%. 0.4x100=40, so
40% finished.
18/30 did not finish. Divide 18 by 30. 18÷30=0.6, and multiply by 100%. 0.6x100=60, so
60% did not finish.