The amount per day is irrelevant really, it's how you take them.
12 a day @ 5mg tabs is 60mg per day (which is a large amount to be honest, 25mg is a regular daily dose). 40mg at lunch time leaves 20mg left, 40mg at breakfast leaves 20mg left.
Either way you'll have huge spikes in your blood levels which opposes the point, puts unnecessary stress on your liver through processing large doses at a time and wastes most of the drug your swallowing because it just doesn't work like that.
It'll work better without putting your health at undue risk if you use it like it's supposed to be which is a reasonable daily dose spread out over smaller equal doses throughout the day (4 hour half life and it only comes in 5mg + 10mg tabs), this keeps blood hormone levels constant without much fluctuation and the body in an anabolic state throughout the day facilitating optimum protein synthesis.
12 a day @ 10mg tabs is 120mg and that amount of Dbol per day is just plain stupid so I'm not even going to go there.