Am I eligible for the masters program considering my 12th and graduation scores, and what are the steps to apply?

It depends on the university and program. Your 78% in 12th and 2.8 GPA in your four-year BBA generally meet minimum academic criteria for many U.S. master's programs, but requirements vary by institution.

Most U.S. universities will also consider:
- Standardized test scores (GRE/GMAT), if required by the program
- English proficiency (IELTS/TOEFL), typically IELTS 6.5 overall
- Relevant work experience, which you have (12 years)

Typical steps to apply:
1. Shortlist programs that match your profile and goals.
2. Prepare required documents: transcripts, statement of purpose, letters of recommendation, resume, test scores.
3. Take any required exams (IELTS, GRE/GMAT if needed).
4. Submit applications and pay fees.
5. Await admission decisions and proceed with visa steps if admitted.