To solve the equation \( 12x + 40 = 304 \), we start by isolating the term with \( x \).
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Subtract 40 from both sides: \[ 12x + 40 - 40 = 304 - 40 \] \[ 12x = 264 \]
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Now, divide both sides by 12: \[ x = \frac{264}{12} \]
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Calculate \( \frac{264}{12} \): \[ x = 22 \]
So, the solution to the equation is \( x = 22 \).
The correct answer is: B: x = 22.