Answer :
It would be 12 different sets
-bed 1
-desk 1-dresser 1
-dresser 2
-dresser 3
-desk 2
-dresser 1
-dresser 2
-dresser 3
-bed 2 -desk
1-dresser 1
-dresser 2
-dresser 3
-desk 2
-dresser 1
-dresser 2
-dresser 3
It would be 12 different sets
-bed 1
-desk 1-dresser 1
-dresser 2
-dresser 3
-desk 2
-dresser 1
-dresser 2
-dresser 3
-bed 2 -desk
1-dresser 1
-dresser 2
-dresser 3
-desk 2
-dresser 1
-dresser 2
-dresser 3