This document discusses order of operations when multiplying and dividing terms with both numbers and variables. It provides examples of simplifying expressions such as 4×3y, 4y×3y, 5k×2×4l, 2×a×a×3×c×c×c, 24m÷6, and 24pq÷8p through applying the rules of exponents and PEMDAS. Following the order of operations ensures the expressions are simplified correctly.