To get the Greates Common Factor (GCF) of 132 and 432 we need to factor each value first and then we choose all the copies of factors and multiply them:
132: 2 2 3 11
432: 2 2 2 2 3 3 3
GCF: 2 2 3
The Greates Common Factor (GCF) is: 2 x 2 x 3 = 12
notice the original, and the new one, with the tripled "r" and "h" is just, whatever the original was times 27, namely 27 times as large as the original.