Step 1: Write down what IMR measures.
IMR tells us how many infants (under one year old) die for every $1000$ babies born alive in a year, in one place.
Step 2: Sort the numbers given in the question.
The question gives three numbers: total population $36{,}000$, live births $1200$, and infant deaths $60$. Only the last two go into the IMR formula. The population figure is a distractor.
Step 3: Set up the ratio.
\[ IMR = \frac{60}{1200} \times 1000 \]
Step 4: Simplify before multiplying.
$60$ divided by $1200$ is $0.05$. Multiply this by $1000$ to scale it to the standard "per 1000 live births" base.
\[ IMR = 0.05 \times 1000 = 50 \]
Step 5: State the answer.
\[ \boxed{50 \text{ per } 1000 \text{ live births}} \]