If you'll allow me to keep this simple (it is late and I don't know the area of a cone and the proportions work out to be identical) - the area of a circle is
A = pi * r squared
For 12" we have A = pi * 6 squared = 36 pi
For 24" we have A = pi * 12 squared = 144 pi
36 * 4 = 144 so 4 ea. 12" drivers = 1 ea. 24" driver