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You want to do the following:
60 gm. of 32% sugar solution plus x gm. of 100% sugar solution to make (60+x) gm. of 50% sugar solution. Change the percents to their decimal equivalents and write the equation.
Simplify and solve for x, the number of grams of sugar to add.
Subtract 0.5x from both sides.
Subtract 19.2 from both sides.
Finally, divide both sides by 0.5
You will need to add 21.6 grams of sugar to the 60 grams of 32% sugar solution to make 81.6 grams of 50% sugar solution.