1. Stating the problem: If 12% of a number is 48, find the number. 2. Formula used: Percentage problem formula is $$\frac{\text{percentage}}{100} \times \text{number} = \text{value}$$ 3. Applying the formula: $$\frac{12}{100} \times X = 48$$ 4. To find $X$, divide both sides by $\frac{12}{100}$: $$X = \frac{48}{\frac{12}{100}}$$ 5. Simplify the division by multiplying by the reciprocal: $$X = 48 \times \frac{100}{12}$$ 6. Simplify the fraction $\frac{100}{12}$ by canceling common factors: $$\frac{\cancel{100}}{\cancel{12}} = \frac{25}{3}$$ 7. Calculate: $$X = 48 \times \frac{25}{3} = \frac{48 \times 25}{3}$$ 8. Simplify numerator and denominator: $$\frac{\cancel{48} \times 25}{\cancel{3}} = 16 \times 25 = 400$$ 9. Final answer: The number is $\boxed{400}$.