Level 12 Cogs are the highest possible level of regular Cogs. They have a total of 200 health points. They can be found in boss battles and Cog buildings that have three or more floors, and they are the highest Cogs on the Corporate Ladder.
The health of Cogs ranging from level 1 to level 11 can be calculated using the equation $ HP = (x + 1) * (x + 2) $ where x represents the Cog's level, and HP represents the cog's health points. Level 12 Cogs, however, are given an extra 10% boost. Therefore, instead of having 182 HP- as expected from the standard equation, they have 200 HP.