Okay, so it says that there are 24 calculators and 72 pencils, and you need to make IDENTICAL packages with both items in it. You have 24 calculators so you have to have 24 packages, and if you take the amount of pencils (72) and divide that by the number of packages (24) you get 3, meaning that each package would get 3 pencils. You would then have 24 idenitcal packages
