\[\boxed{\mathbf{106}.}\]
\[1)\ 73y - y - 22y + 40 = 190\]
\[50y = 190 - 40\]
\[50y = 150\]
\[y = 150\ :50\]
\[y = 3.\]
\[2)\ 56 + 72\ :(x - 12) = 60\]
\[72\ :(x - 12) = 60 - 56\]
\[72\ :(x - 12) = 4\]
\[x - 12 = 72\ :4\]
\[x - 12 = 18\]
\[x = 18 + 12\]
\[x = 30.\]