Evaluate $12 + 8 \times 5 - 60 \div (3 \times 4)$.

Explanation

1. 01

   Bracket: $3 \times 4 = 12$.

2. 02

   Multiplication and division: $8 \times 5 = 40$ and $60 \div 12 = 5$.

3. 03

   Then $12 + 40 - 5 = 47$.