So,
120% is the same as 1.2 or 6/5. 80% is the same as 0.8 or 4/5.
We are given the value of a, which is 12.
6/5 of a, or 1.2 times a, is equal to 4/5 of b, or 4/5 times b.

Simplify.

Multiply both sides by 5/4.

Therefore, the sum of a and b is 12 + 18 = 30.