First, split into prime factors- 96= 2^5 * 3 and 132= 2^2 * 3 * 11 Whilst very similar to highest common factor, lowest common multiple is found by comparing the two sets of prime factors, and for each prime number selecting the prime number with the higher power. E.g. 2^5 is larger than 2^2, so we select 2^5. 3(^1) is equal to 3 so we select 3. 11 is only found in one of the breakdowns so we select 11. We are left with 2^5, 3 and 11. Multiply these numbers to get 1056, the lowest common multiple