#### Answer

{4, 8}

#### Work Step by Step

1. Factor the equation.
$x^{2}$ + 32 = 12x
$x^{2}$ - 12x + 32 = 0
(x - 8)(x - 4) = 0
2. Apply the zero factor property.
a) x - 8 = 0
b) x - 4 = 0
3. Solve each equation.
a) x = 8
b) x = 4
The solutions are {4, 8}.