### 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.

We have to equally distribute it among $$6$$ children. How will she do that?

$$24$$ cupcakes $$÷$$ $$6$$ children $$=$$ $$4$$ cupcakes for each child. That is $$24=6×4$$.

Annie can distribute $$4$$ cupcakes to each of  her friends.

Now, what if $$2$$ more children come to her place.

How will she distribute the same amount of cupcakes among $$8$$ children?

$$24$$ cupcakes $$÷$$ $$8$$ children $$=$$ $$3$$ cup cakes for each child. That is $$24=8×3$$.

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?

Yes, she can!!! $$24$$ cupcakes $$÷$$ $$12$$ children $$=$$ $$2$$ cupcakes for each child. That is $$24=12×2$$.

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 $24\phantom{\rule{0.147em}{0ex}}=6×4;\phantom{\rule{0.147em}{0ex}}24\phantom{\rule{0.147em}{0ex}}=8×3;\phantom{\rule{0.147em}{0ex}}24\phantom{\rule{0.147em}{0ex}}=12×2.$

This means $$2$$, $$3$$, $$6$$, $$8$$, and $$12$$ are the exact divisor of $$24$$. These are known as factors of $$24$$.