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