In the phrase "Please Excuse My
Dear Aunt Sally" each first letter stands for an operation like this "Parenthesis
Exponents Multiplication OR Division
Addition OR Subtraction".
So, in a problem, you look first for parenthesis  12÷2(67+4)x2  then you solve what is inside of the inner most set of parenthesis. Here, we only have one set of parenthesis, so we solve that. Because there are two operations inside of the parenthesis, and both of them are addition OR subtraction, we just solve it working left to right.
(67+4) ==> (1+4) ==> (3)
If inside the parenthesis, there was an addition/subtraction first and then a multiplication/division, you would still solve the multiplication/division first, as in the order of operations (e.g. (10025x3)
==> (10075) ==> (25) )
Next, we look for exponents  12÷2(3)x2  because there are no exponents here, we move to the next step.
Looking at the equation, all that's left to do is either multiplication OR division so we work the problem from left to right.
12÷2(3)x2 ==> 6(3)x2 ==> 18x2
==> 36
If there was adition or subtraction afterwords, you would finish solving the equation from left to right based on what shows up first.
TL;DR  In the phrase "Please Excuse
My Dear Aunt Sally" each first letter stands for an operation like this "Parenthesis
Exponents Multiplication OR Division
Addition OR Subtraction". Do them in that order.
Just Math:
12÷2(67+4)x2 ==> 12÷2(1+4)x2 ==> 12÷2(3)x2 ==>
6(3)x2 ==> 18x2 ==> 36
11/12/2012

Kathryn D.
Comments
Wow. I am surprised by the number of people who did not get this problem correct; the answer is 36. Here is how you do the problem.
12 ÷2(67+4) x2=?
Remember to use the sentence, "Please Excuse My Dear Aunt Sally".
P= Parenthesis (67+4). When you do what is in the parenthesis first you are left with 3.
12÷2(3)x2.
The next part is Excuse which is exponents. We do not have any to worry about so we move on to "My" which is for Multiplication.
Multiplication includes division. We move from left to right. 12÷2
6(3)x2
18 x 2 =
36

So the entire process looks like the following:
12 ÷ 2 (6  7 +4) x2
12 ÷ 2 (3) x 2
6(3) x 2
18 x 2
36
Hope that helps someone.
Thanks!