Given, 44 cows can graze a field in 9 days.
The number of cows that can graze the same field in 1 day
=44×9 cows
In 12 days, the number of cows required
=44×912=44×34=11×3=33 cows
Hence, the number of cows less required to graze the field in 12 days = (44-33) cows =11 cows