$P= 12 Kw \\ VL = 440 V \\ Pf= 0.7 (leading) \\ \text{For a delta connected load, Values of circuit elements} \\ VL = Vph = 440 V \\ P= \sqrt3 VLIL \cos ф \\ But, \\ P = 12 * 10-3 \\ 12 * 10-3 = \sqrt3 * 440 * IL * 0.7 \\ ∴ IL = 22.49 A \\ Iph= IL/\sqrt3 = 22.49/\sqrt3 = 12.98 A \\ Zph= Vpn/ Ipn = 440/12.98 = 33.89 Ω \\ Rpn = Zph \cos ф = 33.98 * 0.7 = 23.78 Ω \\ ∴ 0.7 = \cos ф \\ ф = \cos -1 (0.7) \\ ф = 0.79 \\ ∴ \sin ф = \sin (0.79) = 0.71 \\ Xpn = Zph \sin ф = 33.89 * 0.71 \\ = 24.06 Ω \\ \text{Reactive volt ampere}, Q= \sqrt3 VLIL \sin ф = \sqrt3 * 440 * 22.49 KVAR$