- Initially, 40 people could make 60 toys in 8 hours.
- With 8 people leaving, 32 people remain to do the work.
- Calculate productivity per person per hour:
- Initially, 40 people × 8 hours = 320 person-hours to make 60 toys.
- So, 1 person-hour makes 60 toys / 320 person-hours = 0.1875 toys.
- With 32 people, for 12 hours:
- Total person-hours = 32 people × 12 hours = 384 person-hours.
- Total toys made = 384 person-hours × 0.1875 toys/person-hour = 72 toys.
- Therefore, the correct option is 72 toys.

**Option: 4, 72** ✅

**YOUR ANSWER IS RIGHT**