Theory:

The number factor is calculated as the quantity that is the accurate divisor of that number.
Example:
Annie's uncle gave her \(24\) cupcakes to distribute among her \(6\) friends.
 
output-onlinepngtools (13).png
 
We have to equally distribute it among \(6\) children. How will she do that?
 
output-onlinepngtools (7).png

\(24\) cupcakes \(÷\) \(6\) children \(=\) \(4\) cupcakes for each child. That is \(24=6×4\).
 
output-onlinepngtools (14).png
 
Annie can distribute \(4\) cupcakes to each of  her friends.
 
Now, what if \(2\) more children come to her place.
 
output-onlinepngtools (6).png
 
How will she distribute the same amount of cupcakes among \(8\) children?
 
\(24\) cupcakes \(÷\) \(8\) children \(=\) \(3\) cup cakes for each child. That is \(24=8×3\).
 
output-onlinepngtools (15).png
 
Annie can distribute the \(3\) cupcakes to her friends.
 
Suppose \(4\) more children visit her place at the same time. Can she distribute \(24\) cupcakes equally among all children?
 
output-onlinepngtools (8).png
 
Yes, she can!!! \(24\) cupcakes \(÷\) \(12\) children \(=\) \(2\) cupcakes for each child. That is \(24=12×2\).
 
output-onlinepngtools (16).png
 
Annie can distribute \(2\) cupcakes to each of her friends.
 
From the above example, we can see that \(24\) is written as a product of two numbers in different ways as 24=6×4;24=8×3;24=12×2.
 
This means \(2\), \(3\), \(6\), \(8\), and \(12\) are the exact divisor of \(24\). These are known as factors of \(24\).