Answer
The answer is 86.4
Work Step by Step
Let X be the number we are looking for.
The word βisβ refers to equality, so this question translates to:
X = 120% of 72
120% of 72 means 120% $\times$ 72, so:
X = 120% $\times$ 72
X = 1.2 $\times$ 72
X = 86.4