The factory can produce tops =720/ 12=60 pants =720/ 18=40 every day.
After the merger of the two factories, it can produce 28+60=88 tops and 32+40=72 pants every day.
Assuming that it takes X days to produce tops every month after the merger, it takes 30-X days to produce pants, including:
You can get 88X = 72(30-X):X = 13.5.
Then 88x13.5 =1188 sets can be produced every month.