First, we need to determine the number of moles of sodium hydroxide (NaOH) dissolved in the solution. The molar mass of NaOH is:
\[
\text{Molar mass of NaOH} = 22.99 \, (\text{Na}) + 15.999 \, (\text{O}) + 1.008 \, (\text{H}) = 39.997 \, \text{g/mol}
\]
Given that we have 60 mg of NaOH, we convert this to grams:
\[
60 \, \text{mg} = 0.060 \, \text{g}
\]
Now, we calculate the moles of NaOH:
\[
\text{Moles of NaOH} = \frac{0.060 \, \text{g}}{39.997 \, \text{g/mol}} = 0.001500 \, \text{mol}
\]
Next, we need to find the concentration of the NaOH solution. The volume of the solution is 70 mL, which we convert to liters:
\[
70 \, \text{mL} = 0.070 \, \text{L}
\]
The concentration (C) of NaOH is:
\[
C = \frac{\text{moles of NaOH}}{\text{volume of solution in L}} = \frac{0.001500 \, \text{mol}}{0.070 \, \text{L}} = 0.02143 \, \text{M}
\]
NaOH is a strong base and dissociates completely in water:
\[
\text{NaOH} \rightarrow \text{Na}^+ + \text{OH}^-
\]
The concentration of OH\(^-\) ions is equal to the concentration of NaOH:
\[
[\text{OH}^-] = 0.02143 \, \text{M}
\]
The pOH is calculated using the formula:
\[
\text{pOH} = -\log [\text{OH}^-] = -\log (0.02143) = 1.6690
\]
Finally, we use the relationship between pH and pOH at 25°C:
\[
\text{pH} + \text{pOH} = 14
\]
Thus, the pH is:
\[
\text{pH} = 14 - \text{pOH} = 14 - 1.6690 = 12.3310
\]
\[
\boxed{\text{pH} = 12.33}
\]