A rectangular box has 6 sides: top/bottom, front/back, left side and right side.
The amount of wrapping paper needed to cover the top and bottom is the same and it is 12 inches x 8 inches = 12•8 = 96 square inches each so combining both top and bottom, it is 96•2 = 192 sq in.
The amount of wrapping paper needed to cover the front and back is the same and it is 8 inches x 4 inches = 8•4 = 32 square inches each so combining both front and back, it is 32•2 = 64 sq in.
The amount of wrapping paper needed to cover the left and right sides is the same and it is 12 inches x 4 inches = 12•4 = 48 square inches each so combining both left and right sides, it is 48•2 = 96 sq in.
Adding these all together we get 192 + 64 + 96 = 352 square inches
It takes 352 square inches of wrapping paper to wrap a 12 x 8 x 4 inch box