The answer can be given by writing all the prime factors as:
N = 24 * 33 = 2^3 * 3*2 * 11

=> answer will be :
(3+1)*(2+1)*(1+1) = 24

This is the answer considering (a,b) and (b,a) different

If you consider them same the answer is 24/2 = 12.

Nikhil Gupta
IIT Roorkee

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